Taxation of Share- Based Payment – Taxmann Webinar

November 28, 2022

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?