Finance/Compliance Consultant
68220 Points
Posted on 02 July 2026
Summary: Vesting is the time-bound condition you must satisfy to earn your stock options. Tax-wise, you pay tax on the "perquisite" value (Salary income) when you exercise the options and on the "capital gains" (Profit) when you sell the shares. Ensure you report these in your ITR and keep records of exercise dates and FMVs to calculate your gains correctly.