Capital track
Section 102 allows the allocation of options to employees in the capital route: 25% tax on the profit at the time of exercise (not as salary).
Conditions
- Assignment through trustee
- Blocking period: 24 months
- The company does not claim a deduction
- Salaried employee only (not consultants)
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.