13 February 2016
Are Restricted Stock Units(RSU), Employee Stock Options(ESOP), Employee Share Purchase Plan(ESPP) allotted to an employee of a company, taxable at the time of allotment as perquisite under the head "Income from Salaries" in the hands of the employee?
13 February 2016
In india, ESOP s are taxable as perquisites and the value of perquisite is the difference of FMV on the date of exercising the option to purchase shares and the price paid by the employee. .