[Download] "Untangling the New ESOPs Taxation" by Taxmann ~ eBook PDF Kindle ePub Free
eBook details
- Title: Untangling the New ESOPs Taxation
- Author : Taxmann
- Release Date : January 23, 2020
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 780 KB
Description
Introduction
Deferment of TDS and payment of tax on perquisite arising from ESOPs
Our Analysis
• Q 1. Would every start-up and employees be benefited from this amendment?
• Q 2. Whether perquisite arising from ESOPs would be included in the income
of the employee in the year in which shares are allotted or transferred by
the employer?
• Q 3. At what rate, the tax shall be computed on perquisite arising from ESOPs?
• Q 4. Whether perquisites from ESOPs shall be required to be disclosed by
the employee in the return of income of the year in which shares
are allotted?
• Q 5. How would an employee be able to defer the payment of tax on
perquisite from ESOPs considering the fact that such income may be
required to be disclosed in the return of income of the year in which
shares are allotted?
• Q 6. Whether an employee shall be required to pay directly if no tax is
deducted by the employer in respect of the perquisite value of ESOPs?
• Q 7. What shall be the consequences if an employer does not deduct tax
or employee does not pay tax on perquisite value of ESOPs?