Company Secretary
A curated collection of articles on Employee Stock Option Plans (ESOPs) for Indian companies — covering plan design, regulatory compliance under Indian law, tax implications, buyback & exit mechanisms, drafting checklists and practical templates. Written for founders, HR and compliance teams who need clear, actionable legal guidance.
Step-by-step guide to ESOP approvals in India: what board and shareholder resolutions must include, Rule 12 disclosures, grant procedures, and drafting pitfalls to avoid.
Issuing ESOPs is one of the smartest ways for private limited companies in India to retain top talent. This in-depth guide by Prashant Kumar explains how to issue ESOPs step-by-step — from drafting the ESOP Scheme to filing MGT-14, PAS-3, and maintaining SH-6 registers — under the Companies Act, 2013. Perfect for startups, CFOs, and company secretaries seeking practical ESOP compliance insights.
A complete legal guide for Indian startups on how to structure ESOPs — from approvals and valuation to grant, taxation, and compliance under Indian law.
Vesting, exercise, and lock-in are the three pillars of every ESOP. Understand what they mean under Indian law, how taxation applies, and how startups can manage them effectively.
Learn how Indian startups and employees can plan ESOP taxation under the Income Tax Act, 1961 — covering perquisite tax, capital gains, and DPIIT exemptions.
A practical guide to ESOP buybacks under Indian law — how startups can legally execute buybacks, plan liquidity events, and manage taxation and compliance.
Every ESOP in India must comply with Rule 12 of the Companies Act. Learn how startups can legally approve, file, and report ESOPs — from MGT-14 to PAS-3 and valuation.
Startups use ESOPs to retain and motivate key talent — but success depends on smart design. This article explains eligibility, vesting, pricing, and performance linkage under Indian company law.
Equity-linked rewards are shaping how Indian startups attract and retain talent. This guide explains the key differences between ESOPs, Sweat Equity Shares, and Phantom Stock Plans — including legal framework, compliance under the Companies Act, 2013, valuation rules, and taxation impact for Indian companies in 2026.
Employee Stock Option Plans (ESOPs) in India are governed by Section 62(1)(b) of the Companies Act, 2013 and Rule 12 of the Share Capital and Debentures Rules, 2014. This guide explains how private companies must structure, approve, and file ESOPs under the MCA V3 portal in 2025. It covers board and shareholder approvals, filing forms like MGT-14 and PAS-3, and maintaining Form SH-6. The article also highlights compliance mistakes startups commonly make and how to avoid them during audits and funding rounds. Perfect for founders, CFOs, and company secretaries seeking a clear understanding of ESOP legal compliance in India.
