https://www.taxtmi.com/article/detailed?id=15840 ESOP taxation occurs at exercise and at sale. At exercise the FMV less exercise price is a perquisite taxed as salary with employer TDS; at sale capital gains apply using the FMV at exercise as cost of acquisition. Treatment varies by listed/unlisted status and holding period, and eligible startup employees may defer perquisite tax under statutory relief. en-us Mon, 09 Feb 2026 09:20:16 +0530 Mon, 09 Feb 2026 09:20:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15840 ESOP taxation occurs at exercise and at sale. At exercise the FMV less exercise price is a perquisite taxed as salary with employer TDS; at sale capital gains apply using the FMV at exercise as cost of acquisition. Treatment varies by listed/unlisted status and holding period, and eligible startup employees may defer perquisite tax under statutory relief. Articles Income Tax Mon, 09 Feb 2026 09:20:16 +0530 https://www.taxtmi.com/article/detailed?id=15840