Complete Guide on Employee Stock Option Plans (ESOPs)

Chapter 1     Introduction – Employee Stock Options                                

Chapter 2     ESOP by Unlisted Companies                                                

Chapter 3     Compliance related to Listed Companies                               

Chapter 4     Shareholders’ Meeting                                                            

Chapter 5     Allotment and Lock in Period                                                 

Chapter 6     Points to be Taken Care while Drafting the Scheme              

Chapter 7     Buyback of ESOPs                                                                 

Chapter 8     Valuation Aspects                                                                   

Chapter 9     Accounting Aspects                                                                

Chapter 10   Taxation Aspects                                                                     

Chapter 11   Stock Appreciation Rights                                                      

Chapter 12   Employee Stock Purchase Scheme                                          

Chapter 13   Implementation of Employee Benefits Schemes through Trust          

Chapter 14   Issue of ESOPs Prior to Initial Public Offer (IPO) by Companies     

Chapter 15   Sweat Equity Shares                                                               

Chapter 16   General Employee Benefits Scheme & Retirement Benefit Schemes

Appendix 1   Definitions of Words & Phrases                                             

Appendix 2   Case Laws for Employee Stock Option                                  

Annexure 1   Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021                                                                    

Annexure 2    Exemptions to Private Companies under section 462 of Companies Act, 2013