ESOP Taxation Decoded: Two-Stage Tax (Perquisite at Exercise + Capital Gains at Sale) Under the Income-tax Act, 2025
ESOPs are taxed twice: at exercise as salary perquisite under Section 17(1)(d), and at sale as capital gain. 2025 Act mappings — Section 392 TDS, Section 140 eligible startup, 60-month deferral for shares allotted from 1 April 2026 — plus Budget 2024 capital gains rates and worked examples.
Neha Kapoor
@cfp_neha
Goal-based planning, retirement and cash flow — working mostly with salaried families in Mumbai.