ESOP ---- FBT -- HIGHLY IMP.

Hi all,


Indian Company under ESOP give shares to employee who is US citizen.


Querruy : - Is this (give shares to US citizen)  liable to FBT ?


Thx nd Regards


Sachin Sharma   

Replies (7)
any ans. guys
Hi,

Allotment of securities to employees
directly or indirectly under ESOP falls within the
scope of this provision 115WB (1) (a).. But, as there is no specific provision in section 115WC to value this, such shares, debentures or warrants shall not be liable to fringe benefit tax.

With regards
jagadish
As per the latest circulation by CBDT such ESOP will fall under he preview of FBT and company alloting the shares will be liable to pay FBT
FBT will be applicable to ESOP given to the employees even though he is not an INDIAN national.
thx guys
yes.Covere in FBT
As per the latest circulation by CBDT such ESOP will fall under he preview of FBT and company alloting the shares will be liable to pay FBT even the employee of company NRI.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
ARTICLESHIP 28 September 2026
Junior Accountant

J S P M & Associates LLP

Pune

B.Com

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
30 September 2026
Senior Accountant

Codeboard Technology

Chennai

B.Com

View Details