There are two stages of taxation for ESOP
Amount received from the employer even after cessation of employment is taxable
I left a company, where employees were eligible for the employee stock option plan (ESOP), in May 2011. Since I am no longer an employee with the company, do I need to pay perquisite tax? Under what head can I claim refund of perquisite tax deducted by the company? What should be the purchase price of the shares and my cost price?