FBT

1.  Can any body tell me, the FBT has been withdral from which date, because if FBT is withdraw in mid of the F.Y.2009-10, than can any body give the list which can issue by ICAI regarding the Perquisites is taxable to the employees under salary

 

2.  what is a treatment to ESOP, if employees has paid some part of money to employer under ESOP, and soppose employees has sales this shares, than what will be cast of this shares at the time of sale consideration.  

 

thanks 4 sharing with us, and best of luck,

 

 

 

Replies (3)

Regarding your Question No. 2,


If an employee is issued Shares under ESOP at price lower than market rate (concessional), then value of perquisite will be the " (Market Rate - Concessional Rate) x No of shares. "

 

And any gain on sale of these shares will be subject to capital gains.

but what about cost of the shares at the time of sale consideration of there shares.

 

thanks 4 sharing,

Originally posted by : swapnil

but what about cost of the shares at the time of sale consideration of there shares.

 

thanks 4 sharing,

COA will be the Fair Market value of shares on the date of allotment under ESOP.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 30 September 2026
CA Article Assistant

CA Suraj Garg & Associates

New Delhi

CA Final

View Details
Company
ARTICLESHIP 15 September 2026
Freelance Taxation Content Writer Intern

Interactive Media Pvt Ltd.

New Delhi

CA Inter

View Details
Company
08 September 2026
Audit Executive

Thammana & Associates

Srikakulam

B.Com

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
Featured 12 September 2026
Assistant Manager - Finance & Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details
Company
ARTICLESHIP 07 September 2026
CA Articles

Kothari Jain Patil & Chartered Accountants

Pune

CA Inter

View Details
Company
18 September 2026
Accounts & Finance Specialist

ULTRA CHEMICAL WORKS

Thane

CA Final

View Details