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of <h1>Finance Bill 2020: Tax Relief for Start-Up Employees with Deferred ESOP Taxation u/s 192.</h1> The 2020 Finance Bill proposes amendments to ease tax burdens on employees of eligible start-ups regarding Employee Stock Option Plans (ESOPs). Currently, ESOPs are taxed as perquisites at exercise and as capital gains at sale, causing cash flow issues. The amendment to section 192 allows eligible start-ups to defer tax deduction or payment for up to 48 months, until the sale of security, or when the employee leaves, whichever is earliest. Similar changes are made to sections 191, 156, and 140A for direct tax payment and assessment. These amendments are effective from April 1, 2020.
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