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ESOP

Latest Articles


Tax Guide on ESOPs for Employees and Employers

Income Tax : Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employe...

November 28, 2024 1983 Views 0 comment Print

ESOP Trust Route vs. ESOP Direct Route: Key Differences

Corporate Law : Explore the differences between the ESOP Trust route and Direct route for employee stock options, including advantages and disadva...

October 24, 2024 1224 Views 0 comment Print

GST applicability of ESOP/ESPP/RSU provided by a company to its employees or through its overseas holding company

Goods and Services Tax : Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign ...

August 30, 2024 7401 Views 2 comments Print

Clarification on GST Treatment for MNCs issue ESOP/ESPP/RSU to their Indian Subsidiaries’ employees

Goods and Services Tax : Clarification on GST for MNCs issuing ESOP, ESPP, and RSU to Indian subsidiaries' employees. Learn about GST exemptions, condition...

July 1, 2024 804 Views 0 comment Print

Checklist for Issuing ESOP under Companies Act, 2013

Company Law : Explore the provisions, eligibility, steps, and disclosures for Employee Stock Option Plans (ESOP) under the Companies Act, 2013 a...

June 15, 2024 4167 Views 0 comment Print


Latest News


Budget 2024: Amendment to Section 47 on Capital Asset Transfers

Income Tax : From April 1, 2025, Section 47 will exclude transfers of capital assets under gifts or wills from capital gains tax, with specific...

July 24, 2024 1368 Views 0 comment Print

Register for Live Webinar: Advance insights into Share based Payments Taxation

Income Tax : Delve into complex tax implications of ESOPs, Sweat Equity, CSOPs, Phantom Shares, and Stock Appreciation Rights in our live webin...

January 17, 2024 4166 Views 1 comment Print

Tax on ESOPs should be only at the point of sale of shares by employees

Income Tax : The section states that ESOPs issued free of cost or at concessional rates will be taxed on the date of exercise on the differenc...

January 24, 2018 2538 Views 0 comment Print


Latest Judiciary


Discount on issue of ESOP is allowable deduction: Karnataka HC

Income Tax : The Karnataka High Court, upholding the ITAT's order, reiterated that discounts on the issuance of ESOPs are allowable deductions ...

October 15, 2024 408 Views 0 comment Print

Compensation paid to ESOP holders qualifies as perquisite hence taxable as salary income: Madras HC

Income Tax : Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary�...

August 26, 2024 753 Views 0 comment Print

ITAT Rulings on TP Adjustments, ESOP Expenses & Section 14A Disallowance

Income Tax : Tribunal upholds CIT(A) decisions in DCIT Vs Astral Limited case, offering key insights on TP adjustments, ESOP expenses, and Sect...

June 11, 2024 441 Views 0 comment Print

Voluntary Compensation in lieu of ESOP Not Part of Salary: Delhi HC in Flipkart-Phonepe Case

Income Tax : In the case of Sanjay Baweja Vs DCIT, the Delhi High Court ruled that one-time payments in lieu of ESOPs do not constitute salary ...

June 9, 2024 28689 Views 3 comments Print

Section 271(1)(c) penalty not automatic on mere expense Disallowance or Income Enhancement 

Income Tax : Tribunal ruled that mere disallowance of expenses or enhancement of returned income does not automatically warrant the imposition ...

May 6, 2024 1089 Views 0 comment Print


Latest Notifications


GST on ESOP/ESPP/RSU provided through overseas holding company

Goods and Services Tax : CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiarie...

June 26, 2024 1368 Views 0 comment Print

MCA Imposes Penalty for Non-Disclosure of ESOP in Explanatory Statement

Company Law : The Ministry of Corporate Affairs penalizes WURKNET PRIVATE LIMITED for violating Companies Act, 2013 by not disclosing ESOP detai...

November 17, 2023 1893 Views 0 comment Print

Penalty imposed for not taking approval of shareholders for ESOP exceeding 1% of issued capital

Company Law : Company at its Board Meeting convened on 05.04.2021 unanimously accorded its approval for grant of 327 options under the Scheme to...

March 9, 2023 4413 Views 2 comments Print

ESOP can be granted by company to Doctors exclusively employed with subsidiary

SEBI : Q. Upon listing of the Company, will it be permissible, as per the SEBI SBEB & SE Regulations, for stock options to be granted...

October 19, 2022 4416 Views 0 comment Print

Company may permit empaneled stock brokers to fund ESOP

SEBI : As per Regulation 9(2) of the SEBI (Share Based Employee Benefits) Regulations, 2014 (SBEB Regulations)  the company may permit t...

July 20, 2020 2328 Views 0 comment Print


Latest Posts in ESOP

Tax Guide on ESOPs for Employees and Employers

November 28, 2024 1983 Views 0 comment Print

Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employees.

ESOP Trust Route vs. ESOP Direct Route: Key Differences

October 24, 2024 1224 Views 0 comment Print

Explore the differences between the ESOP Trust route and Direct route for employee stock options, including advantages and disadvantages of each approach.

Discount on issue of ESOP is allowable deduction: Karnataka HC

October 15, 2024 408 Views 0 comment Print

The Karnataka High Court, upholding the ITAT’s order, reiterated that discounts on the issuance of ESOPs are allowable deductions under Section 37(1) of the Income Tax Act, in line with the decision in Biocon Ltd.

GST applicability of ESOP/ESPP/RSU provided by a company to its employees or through its overseas holding company

August 30, 2024 7401 Views 2 comments Print

Understand GST implications on ESOP, ESPP, and RSU plans, including exemptions and conditions for Indian subsidiaries and foreign parent companies.

Compensation paid to ESOP holders qualifies as perquisite hence taxable as salary income: Madras HC

August 26, 2024 753 Views 0 comment Print

Madras High Court held that compensation paid to ESOP holders qualifies as perquisite and hence taxable under the head ‘salary’. The same cannot be treated as capital receipt.

Budget 2024: Amendment to Section 47 on Capital Asset Transfers

July 24, 2024 1368 Views 0 comment Print

From April 1, 2025, Section 47 will exclude transfers of capital assets under gifts or wills from capital gains tax, with specific changes for individuals and HUFs.

Clarification on GST Treatment for MNCs issue ESOP/ESPP/RSU to their Indian Subsidiaries’ employees

July 1, 2024 804 Views 0 comment Print

Clarification on GST for MNCs issuing ESOP, ESPP, and RSU to Indian subsidiaries’ employees. Learn about GST exemptions, conditions, and impacts on MNCs.

GST on ESOP/ESPP/RSU provided through overseas holding company

June 26, 2024 1368 Views 0 comment Print

CGST Circular 213/07/2024 clarifies GST applicability on ESOP/ESPP/RSU provided by foreign holding companies to Indian subsidiaries’ employees.

Checklist for Issuing ESOP under Companies Act, 2013

June 15, 2024 4167 Views 0 comment Print

Explore the provisions, eligibility, steps, and disclosures for Employee Stock Option Plans (ESOP) under the Companies Act, 2013 and related rules.

ITAT Rulings on TP Adjustments, ESOP Expenses & Section 14A Disallowance

June 11, 2024 441 Views 0 comment Print

Tribunal upholds CIT(A) decisions in DCIT Vs Astral Limited case, offering key insights on TP adjustments, ESOP expenses, and Section 14A disallowance.

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