| Question And Answer | |
|---|---|
| Subject: | Taxability / TDS on ‘FMV’ of RSU /ESOP , as perquisite, when vested |
| Category: | Income-Tax |
| Querist: | vswaminathan |
| Answered by: | Research Team |
| Tags: | ESOP, TDS |
| Date: | March 19, 2023 |
To ADMN.
Regret that my query posted on the Topic, a few days ago, has thus far remained to elicit an eminent ANSWER from your inhouse EXPERT; will you please have it attended !
To Add: As per my information, in US and HK, – may be , in certain other countries as well, – unlike in India, there is no taxation of ‘perquisite’ – hence no TDS, by employer-company in the year in which RSU is vested. That is, unlike in India , RSU attracts tax liability (CGT) only on its ‘Sale ‘, in the year of sale .
The research team cannot answer the questions without having complete details . It may be desirable to consult the Tax Consultant with all relevant facts .
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