https://www.taxtmi.com/forum/issue?id=119059 ESOPs granted to employees are taxable as perquisites; taxable value equals the fair market value certified by the merchant banker less the exercise price. The deemed income provision for receipt of specified benefits does not apply to such ESOP grants where perquisite taxation governs valuation and taxability. en-us Sat, 06 Apr 2024 18:38:14 +0530 Fri, 24 Jan 2025 10:40:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119059 ESOPs granted to employees are taxable as perquisites; taxable value equals the fair market value certified by the merchant banker less the exercise price. The deemed income provision for receipt of specified benefits does not apply to such ESOP grants where perquisite taxation governs valuation and taxability. Discussion-Forum Income Tax Sat, 06 Apr 2024 18:38:14 +0530 https://www.taxtmi.com/forum/issue?id=119059