ESOP are employee benefit plans that offer employees ownership interest in the organization they work. In other words, ESOP are the right / option given to eligible employees by the employers to buy equity shares of the company at a predetermined rate within a stipulated time.
source https://www.caclubindia.com/articles/employee-stock-option-plan-esop-and-its-taxability-49739.asp
source https://www.caclubindia.com/articles/employee-stock-option-plan-esop-and-its-taxability-49739.asp
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