ASIA PACIFIC Chapter

Uses the Unacademy-upGrad transaction to explain how valuation markdowns and acquisitions can affect vested, unvested and exercised employee options and their tax treatment.

Explains the exercise-price and tax cash-flow burden that can arise before employees have liquidity from their options.

Practitioner analysis of the tax treatment of repurchased employee stock options and the distinction between employment perquisites and capital gains.

RBL Bank allotted fresh equity shares to employees following exercises under its employee stock option plans.

Bangalore ITAT held that vested but unexercised ESOP rights were capital assets and that repurchase proceeds were taxable as long-term capital gains rather than salary perquisites.

Shareholder meeting included ratification of the Sudeep Pharma Employee Stock Option Scheme 2025.

Board agenda included approval of a proposed employee stock option plan alongside international expansion and a capital increase.

Shareholders were asked to approve a new Employee Stock Option Plan and Stock Appreciation Rights Plan, a current Indian example of combining option and SAR incentives.

Cap table due diligence checklist for Indian companies: what investors verify against your Register of Members, valuations, and FEMA trail.