ISHA ( JIND )
21-May-2023 05:48 PM
Share based employee benefit & sweat equity regulations
Sir trust ko exceptional cases mein hi shares ko sell krna allowed hai, usme jo 1st point hai ki employee k tax obligations ko meet krne k liye trust respective shares ko sell kr skta hai, toh sir tax obligations kese arise honge ye smjh nhi aaya
ESOP is considered as a Perquisite under the income head ‘Salary’. Hence, when an employee exercises his option, the difference between Fair Market Value (FMV) as on the date of exercise and the exercise price is taxable as a perquisite.
Answer given by Shubhamm Sir at 02-Jun-2023 07:11 PM