ESOP's Taxation and Accounting in India

Mohit Dasarda , Last updated: 15 February 2020  
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This is my approach to explain the ESOPs Accounting, Taxation Compliance in simpler terms. Ind AS (Accounting) The accounting for ESOP is dealt by Ind AS 102, Share-based Payment. First we need to understand terminology used in ESOP, which are as follow: Grant: Grant means issue of op

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Mohit Dasarda
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