Expanding the tax deferment policy to all DPIIT-recognized startups could enable smaller startups to compete with larger businesses for talent, creating a robust ecosystem that fuels entrepreneurship …

Only an eligible start-up as referred to in Section 80-IAC and its employees would get the benefit of deferment of TDS and tax payment on perquisite arising from ESOPs.

Jan 29, 2025 · In this blog, we’ll break down the challenges around ESOP taxation, why it’s a burden for start-up employees, and how extending tax deferral to all DPIIT-registered start-ups could create a …

Jan 17, 2025 · Recognized eligible startups in India got relief back in 2020. The income tax laws now allow a deferral of the perquisite tax payment on ESOPs. This deferral allows employees of eligible …

Sep 16, 2025 · Struggling to report ESOP income correctly? Learn how to fill the ESOP section in ITR-2, including tax deferred, perquisite, and trigger event reporting.

Nov 15, 2025 · Overview of how ESOPs are taxed at exercise as perquisites and at sale as capital gains, including valuation rules, holding period, and the deferred TDS mechanism available to …

Jan 9, 2025 · The Budget 2025 Preview offers hope for startups to thrive by creating a level playing field. Expanding ESOP tax deferral can reduce administrative burdens, attract talent, and fuel India’s …

Nov 21, 2025 · Note: An employee receiving ESOPs from an eligible start-up need not pay tax in the year of exercising the option. The TDS on the ‘perquisite’ stands deferred to earlier of the following …

Contributions up to 50% of the total compensation of ESOP participants may be deductible based upon two buckets of 25% limitations: The ESOP tax reference guide features generally available tax …

6 days ago · Tax treatment if the employer is a eligible Start-up company. If the employer is eligible as a start-up company under section 80-IAC, the employees are eligible for deferment of TDS and tax on …