1 article tagged Imb.
Indian startups with IMB-certified DPIIT-recognised status can defer the perquisite tax on employee ESOP exercise for up to 48 months. The April 2020 amendment dramatically improved the cash-flow profile of startup equity compensation — but only for eligible startups, and only with strict compliance. The 2026 master playbook: who qualifies, how the 48-month/sale/separation cliff works, what happens when the NRI exits India before the cliff, and worked examples of regular ESOP tax vs deferred ESOP tax.