Employees of Indian companies often receive ESOPs from overseas parent companies. This does not change the tax treatment of allocations. It is still taxed as a grant, and the employer (an Indian company) is supposed to deduct the TDS. Especia associates provide ESOP Services. According to Indian Exchange Control Regulations, if an Indian holds shares of a foreign company under the ESOP and transfers those shares to a non-resident outside India, the sales from such a transaction will be 90 from the date of sale