ESOPs in India: Rules, Tax at Exercise and Start-up Deferral 07 Oct 2026 Arpan Bohra and Co Direct Taxes (Income Tax), Startup's (Start Your Business) Comments Off on ESOPs in India: Rules, Tax at Exercise and Start-up Deferral ESOPs in India: Companies Act section 62(1)(b), Rule 12, vesting, who is eligible, tax on exercise and sale, start-up deferral, FEMA and a worked example.