A summary of Indian Income Tax laws on calculation of Fringe Benefit Tax on Stock based Compensation.
RSU’s (Restricted Stock Units)
– Tax on Fair Market Value of shares on vesting
– Payable when shares are “allotted” or transferred to the employees
ESPP’s
– Tax on the Discount on purchase
– Payable on purchase
Options
– Calculation, Spread being difference between fair market value on vesting and exercise price
– Payable at the time of exercise
more info at Hindu. Current FBT rate is at 33.99%