(ESOP) means employee benefit which gives the employees an ownership stake in the company.
The employer gives a certain percentage of the company’s stock shares to each eligible employee
at no upfront cost.
Tax Treatment .
1.Employees are only taxed when they receive a distribution from the ESOP after retirement
or when they leave the company.
2.If any gains generated from it can be tax under Capital Gains.
You may watch below video