Employee Stock Options Scheme in India: Some Reflections and The Way Forward
DOI:
https://doi.org/10.33516/maj.v56i9.88-91pKeywords:
No Keywords.Abstract
Employee Stock Options Scheme is widely used by companies as part of employee retention and compensation strategy. With the growth in number of start-ups in India, popularity of such schemes has further increased. The aspects of taxation, compliance and accounting treatment must be further eased out to build confidence of all stakeholders in this lucrative alternative of boosting productivity, efficiency and effectiveness in Indian organizations.Downloads
Downloads
Published
How to Cite
Issue
Section
References
Dalal, Mihir (2020) The pitfalls of ESOP lifelines at startups. [online] https://www. livemint.com/industry/retail/the-pitfalls-of-esop-lifelines-atstartups11592322029892.html
ESOPDirect (2020) Impact of Covid 19 on ESOPs and your response. [online] https://www.esopdirect.com/wp-content/uploads/2020/04/COVID19-Newsletter_2.pdf
ET (2021) ESOP for public sector bank employees mooted. [online] https://economictimes. indiatimes.com/industry/banking/finance/banking/esop-forpublicsector-bank-employeesmooted/ articleshow/73808361.cms?from=mdr
ET (2021) Tax ESOPs at the time of sale, Local Circles tells DPIIT. [online] https://crazyaboutstartups.com/tax-esopsatthe-time-of-sale-local-circlestellsdpiit/
Gupta, Ambuj (2010) A Critique’s View of Employee Stock Options in India: Re-assessment and Perspectives. [online] SSRN: http://ssrn.com/abstract=1692057
HRK News Bureau (2021) Infosys expands its ESOP programme to benefit lower-level staff too. [online] https://www.hrkatha.com/news/compensation-benefits/ infosys-expands-its-esopprogrammeto-benefit-lower-levelstafftoo/
Jain, Shalini (2020) Are ESOPs still lucrative for start-ups. [online] https://www.ey.com/en_in/tax/india-tax-insights/areesopsstill-lucrative-for-start-ups
Kashyaap, Sindhu (2020) Decoding Budget 2020: Will the ESOP tax boost actually help startups? [online] https://yourstory.com/2019/11/decodingbudget2020-esop-tax-startups/amp
KPMG ESOP Survey Report 2021 [online] https://home.kpmg/in/en/home/insights/2021/05/esopsurveyreport-2021.html
Krishnan, Sanjeev (2020) Understanding ESOPs valuation: Why it is crucial for startups. [online] https://www.cnbctv18.com/views/understanding-esopsvaluationwhy-it-is-crucial-forstartups5327041.htm
Kumar, Pooja (2020) Employee Ownership in India [online] https://rady.ucsd.edu/centers/beyster/media/newsletter/2020/winter%20-%20final/employeeownershipin-india/index.html
Pai, TV Mohandas and Pai, Siddarth (2020) Budget 2020: India’s ESOP taxation harshest amongst all start-up hubs. [online] https://www.financialexpress.com/budget/ budget-2020-indias-esop-taxationharshestamongst-all-start-uphubs/1856266/
Raj, Roshan (2021) The flurry of ESOP Buybacks in India. [online] https://mystartupequity.com/blog/esop-buybacksin-india/#:~:text=Since%20then%2C%20there%20has%20been,their%20employees%20via%20ESOP%20buybacks
Raote, Aarti (2020) Challenges In ESOP. [online] https://www.outlookindia.com/outlookmoney/magazine/story/challenges-in-esop-542
Singhatiya, Arvind (2020) All you need to know about ESOPs. [online] https://yourstory.com/2020/02/esopsknowtax-employer-benefits/amp
Tejasvi (2021) DPIIT: Submission highlighting policy reforms to promote start-ups in India. [online] https://community.nasscom.in/communities/policy-advocacy/dpiitsubmissionhighlighting-policyreformspromote-start-ups-india