Tax on esop's received by a non resident from an indian co.

An Indian company gives ESOP's to non resident employee who was working in a American branch office of the said Indian Company. The employee was vested with the ESOP's after resignation. 

Whether the Indian Company has to deduct tax under Indian IT law or American tax laws on the differential value of ESOP?

 The regular salary in America was subjected to tax under American Tax provisions.