Esop of foriegn copmay taxability

Sir

My client is resident in India and employed in an american company based in Noida. The company in last 3 years gave some shares throgh ESOP.

Now he sold all shares. Please note all share are listed in USA. and sale proceeds credited in India.

I want to know its capital gain taxability. I think normal provisions of capital gain is applicable. I mean even sahre are held for less than 1 year then short and in other case its long term.

Further no stt paid hence higher rate of tax will be applicable.

Please confirm if there is any other proviosn in income tax for Esop of overseas company listed in other country.

Thanks