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SCHEDULE ESOP — TAX ON EMPLOYEE STOCK OPTIONS
Deferral of tax on ESOPs issued by eligible startups — AY 2025-26
Note: This schedule applies only if specified security or sweat equity shares were allotted by an eligible startup (registered with DPIIT). Tax is deferred until the earliest of: (i) expiry of 5 years, (ii) date of leaving employment, (iii) date of sale of the shares.
ESOP Deferral Details
| # | Assessment Year | Name of Employer | PAN of Employer | Tax Deferred in Earlier AY (₹) | Tax Payable in Current AY (₹) | |
|---|---|---|---|---|---|---|
| 1 | ||||||
| 2 | ||||||
| Total | ₹ 0 | ₹ 0 | ||||