{"id":33020,"date":"2023-03-05T06:23:39","date_gmt":"2023-03-05T00:53:39","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&p=33020"},"modified":"2023-03-05T06:23:39","modified_gmt":"2023-03-05T00:53:39","slug":"rsu-salary-perq-and-capital-gains-loss","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/rsu-salary-perq-and-capital-gains-loss\/","title":{"rendered":"RSU – Salary (Perq.) and Capital Gains (Loss)"},"content":{"rendered":"

Taxation of RSU (Sweat Equity) in the holding company granted ‘free of cost’ to employee of its Indian subsidiary \u00a0–<\/p>\n

Two stages \/ heads , –<\/p>\n

    \n
  1. Salary – Perq. On Vesting, And;<\/li>\n
  2. \u2018Capital Gains \u2018 On Sale of vested shares \u2013 In case , because of Recession ,the FMV taken for reckoning Perq. . Is less than the Price\/FMV on Sale<\/li>\n<\/ol>\n

    QUERY (Tax Planning) : \u00a0How best to make good for the resulting Tax Loss ?<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[33],"qa_category":[23],"qa_tag":[832,830,831],"class_list":["post-33020","qa","type-qa","status-publish","hentry","qa_expert-advocate-shashi-ashok-bekal","qa_category-income-tax","qa_tag-perquisites","qa_tag-sweet-equity","qa_tag-vesting"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=33020"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33020"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33020"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33020"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}