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Restricted stock units

Divya Priya (student) (333 Points)

18 July 2018

How to calculate perquisite value for Restricted stock units?

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CA Sunil Kumar (Chartered Accountant) (4519 Points)
Replied 18 July 2018

When the employee has exercised the option, basically agreed to buy; the difference between the FMV(on exercise date) and exercise price is taxed as perquisite. The employer deducts TDS on this perquisite. This amount is shown in the employee’s Form 16 and included as part of total income from salary in the tax return.

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