Company Secretary
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.
Learn how Indian startups and employees can plan ESOP taxation under the Income Tax Act, 1961 — covering perquisite tax, capital gains, and DPIIT exemptions.
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.
An Employee Stock Option Plan (ESOP) allows employees to become co-owners in the company they help build. For startups and private companies, ESOPs are a powerful tool to attract, retain, and motivate key talent — without straining cash flow. This article explains how ESOPs work in India, their legal framework, and why they’re vital for sustainable growth.
