Commentary on stock options is provided below regarding their issue, eligibility and taxation.
3.3.1ÌýÌýÌýÌý Issue of share options
Companies issue employee stock options (ESOP) or sweat equity to retain key personnel in the company. Similarly, many Indian subsidiaries of multi-national companies issue restricted stock units of the parent company to their senior management employees in India.
The Indian Companies Act 2013 (CA 2013) defines ESOP and sweat equity as per
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