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The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes

Cross-border Employee Stock Option Plans (ESOPs) have become an increasingly important component of global compensation strategies. As multinational corporations, Global Capability Centres (GCCs), private equity-backed businesses and internationally expanding startups continue to grow their operations in India, employee participation in foreign equity incentive plans has become commonplace.