In a recent case before the Bangalore Tribunal, an employee had been granted Esops at different points of time by his employer’s holding company. These had not been exercised by the employee, though Esops had vested. The holding company entered into an option transfer agreement with the employee, transferring Esops held by the employee to the holding company. Chirag Nangia, Director answers the weekly queries with regards to personal tax for DNA readers.
Late fee for delay in filing I-T should be paid self-assessment tax – Chirag Nangia
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