Employee stock option

Will ESOP be included while computing salary of an employee?

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Quick Summary
This discussion clarifies whether Employee Stock Options (ESOPs) are considered part of an employee's salary. The consensus is that ESOPs are indeed included as a perquisite when computing salary, falling under Section 17(3) and forming part of the gross salary.

Dear Ritik,

Yes ESOP shall be included while computing salary of an employee as perquisite under section 17(3) rw rule 3

YES SAME IS THE PART OF GROSS SALARY

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