{"id":36700,"date":"2023-09-04T14:15:30","date_gmt":"2023-09-04T08:45:30","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=36700"},"modified":"2023-09-24T16:07:18","modified_gmt":"2023-09-24T10:37:18","slug":"queries-regarding-taxabiliy-of-esop","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/queries-regarding-taxabiliy-of-esop\/","title":{"rendered":"Queries Regarding Taxability of ESOP"},"content":{"rendered":"<p>Facts in Brief<br \/>\n\u2022 An individual will receive certain amount in F.Y.2023-24 on account of sales of shares received under ESOP.<br \/>\n\u2022 The shares were received more than 24 months back.<br \/>\n\u2022 The company is a unlisted foreign company.<br \/>\n\u2022 The amount paid at the time of exercising the option for ESOP more than 24 months back was negligible<br \/>\n\u2022 No amount was offered for taxation in the year of exercise for ESOP.<\/p>\n<p>Query<br \/>\n\u2022 Taxability of amount which will be received in F.Y.2023-24 on sale of shares under ESOP<br \/>\n\u2022 STCG or LTCG<br \/>\n\u2022 Calculation of amount of gain<br \/>\n\u2022 Exemption available under various section of 54<br \/>\n(other than investment in Residential House Property u\/s 54F)<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[139],"qa_category":[23],"qa_tag":[634,1056],"class_list":["post-36700","qa","type-qa","status-publish","hentry","qa_expert-research-team","qa_category-income-tax","qa_tag-esop","qa_tag-esop-taxability"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/36700","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=36700"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36700"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=36700"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=36700"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=36700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}