{"id":33132,"date":"2023-03-19T16:48:47","date_gmt":"2023-03-19T11:18:47","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=33132"},"modified":"2023-03-19T16:48:47","modified_gmt":"2023-03-19T11:18:47","slug":"taxability-tds-on-fmv-of-rsu-esop-as-perquisite-when-vested","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/taxability-tds-on-fmv-of-rsu-esop-as-perquisite-when-vested\/","title":{"rendered":"Taxability \/ TDS on &#8216;FMV&#8217;  of RSU \/ESOP , as perquisite, when vested"},"content":{"rendered":"<p>To ADMN.<\/p>\n<p>Regret that my query posted on the Topic, a few days ago, has thus far remained to elicit\u00a0 an eminent ANSWER\u00a0 from your inhouse EXPERT; will you please have it attended !<\/p>\n<p>To Add: As per my\u00a0 information, in US and HK, &#8211; may be , in certain other countries as well, &#8211; unlike in India,\u00a0 there is no taxation of &#8216;perquisite&#8217; &#8211; hence no TDS, by employer-company in the year in which RSU is vested. That is, unlike in India , RSU\u00a0 attracts tax liability (CGT) only on its &#8216;Sale &#8216;, in the year of sale\u00a0 .<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[634,369],"class_list":["post-33132","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-esop","qa_tag-tds"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/33132","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=33132"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=33132"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=33132"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=33132"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=33132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}