# Salary, RSU, ESPP & ESOP Tax Services

> Salaried taxpayers choose each year between the new tax regime (default, with a ₹75,000 standard deduction and income up to ₹12 lakh effectively tax-free through the rebate for residents) and the old regime with deductions such as HRA, LTA, 80C and home-loan interest. Employees of multinational companies also deal with RSUs and ESPPs that are taxed at vesting or exercise and must be reported in Schedule FA.

## Who this is for

- Salaried employees choosing between the old and new regimes
- Employees with RSUs, ESPPs or ESOPs from Indian or foreign employers
- Employees nearing retirement or receiving gratuity and leave encashment
- Employers handling salary TDS, Form 16 and declarations

## Services

- [Salary Tax Planning & CTC Structuring](https://www.industax.com/services/employee-tax/salary-tax-planning) — Regime choice and tax-efficient salary components
- [RSU Taxation for Employees in India](https://www.industax.com/services/employee-tax/rsu-taxation) — Restricted stock units of Indian and foreign employers
- [ESPP Taxation](https://www.industax.com/services/employee-tax/espp-taxation) — Employee stock purchase plans of foreign and Indian employers
- [ESOP Tax Deferral for Startup Employees](https://www.industax.com/services/employee-tax/startup-esop-tax-deferral) — Section 192(1C) deferral for eligible startups
- [HRA & LTA Exemption Claims](https://www.industax.com/services/employee-tax/hra-lta-exemption) — House rent allowance and leave travel concession under the old regime
- [Perquisites Tax — Car, Housing, Loans & Benefits](https://www.industax.com/services/employee-tax/perquisites-taxation) — Valuing and taxing employer-provided benefits
- [Tax on Retirement Benefits](https://www.industax.com/services/employee-tax/retirement-benefits-tax) — Gratuity, leave encashment, pension commutation, VRS and PF
- [Relief on Salary Arrears — Section 89 & Form 10E](https://www.industax.com/services/employee-tax/salary-arrears-section-89) — Reduce tax when arrears or advance salary push you into a higher slab
- [Tax on Side Income for Salaried Employees](https://www.industax.com/services/employee-tax/side-income-tax-salaried) — Freelancing, consulting, content creation and trading alongside a job
- [Employer Salary TDS & Form 16](https://www.industax.com/services/employee-tax/employer-tds-form-16) — Payroll tax for employers — declarations, quarterly returns and certificates

## FAQs

### Are RSUs taxed in India?

Yes. RSUs are taxed as salary perquisite on vesting at the fair market value of the shares, and again as capital gains when you sell. Shares of a foreign company must also be reported in Schedule FA of your ITR while you are a resident.

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Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.