Taxation of Share- Based Payment – Taxmann Webinar

November 28, 2022
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  • Types of Share-based Payments
    • Employees’ Stock Option Plan
    • Sweat Equity Shares
    • SAR/Phantom
    • CSOP/MSOP/TSOP
  • What are the eligibility criteria for different share-based payments?
  • What are the criteria for the valuation of shares issued under various plans?
  • Common legal issues between issuer and receiver?
  • Implication under Income-tax Act in the hands of issuer and receiver?

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