InfoAlert | Taxation of ESOPs

Published On: 09/03/2021

Practice Area: Tax


Ritesh Kumar. S
In a recent judgment, the Hon’ble Mumbai Income Tax Appellate Tribunal has considered the issue of taxability of employee stock options/ ESOPs in India for a non-resident taxpayer. Ritesh Kumar S and Urvi Asher examine the ruling and its implications on the manner in which ESOPs are taxed in the hands of foreign employees in India.