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    <title>Taxability of ESOP&#039;s granted to NRI by an Indian Co.</title>
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    <description>Query whether the benefit on exercise of employee stock options granted by an Indian company to a nonresident employed abroad is taxable as a perquisite under section 17(2) or as income under the head Income from Other Sources, and whether sale of shares acquired through such ESOPs to a resident affects the tax character of that perquisite.</description>
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      <description>Query whether the benefit on exercise of employee stock options granted by an Indian company to a nonresident employed abroad is taxable as a perquisite under section 17(2) or as income under the head Income from Other Sources, and whether sale of shares acquired through such ESOPs to a resident affects the tax character of that perquisite.</description>
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