Understanding Vesting, Exercise, and Lock-In: The Heart of an ESOP
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.
Company Secretary
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.
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.