Key Takeaways Granting ESOPs and having a legally sound ESOP are not the same thing. An option becomes real equity only when an approved scheme, a board grant, a valuation and a signed grant letter…
Most founders treat their ESOP as a single decision. They carve out a pool when an investor asks for one, hand out a few grants, and move on. Then, two rounds later, the pool is…
Key Takeaways ESOPs in India are not taxed at the time of grant. The tax event happens later. At exercise, the difference between Fair Market Value (FMV) and exercise price is taxed as perquisite (salary…
