I am a non resident/Indian citizen working in one of the subsidiaries of the indian company posted outside india since 2004. Before 2004 I was employed with the parent company in India. Indian Company has issued ESOP to me in the year 2010 and vesting period was till 2014. I have exercise the option in 2014 Pls clarify if the ESOP is taxable in my hands and if yes should company deduct the same at the time of allotting it or I should pay it out.