Taxability of ESOP-need help

ANIL KUMAR KHETAN (PROPRIETOR) (487 Points)

08 September 2021  
one of my assessee has been given esop's worth 5, 00, 000 that would be vested partially post 3 years(every 3 years 20% of the same would vest). this is a pvt ltd company wherein the final sales would be decided
basis the option given by company to buy back the share. What would be the taxability of the same? request help.