Single format · FV08-F9-2

ESOP / RSU recharge agreement, checklist

A single format from the Cross-border Employment, Expatriates, Secondments, Social Security and Foreign-parent ESOPs pack. FEMA · ITA 2025 · Ind AS 102 · GST · s.188.

Length
1 page
Blanks to fill
40
Files
Word and PDF
Law stated to
16 September 2026

What it covers

  1. 1ESOP / RSU recharge agreement, checklistFEMA · ITA 2025 · Ind AS 102 · GST · s.18840 blanks

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Review checklist for a recharge agreement between a foreign parent and its Indian subsidiary

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1

Parties, plan name and plan rules referenced; effective date before the grants to be recharged

[____]

[ ]

2

Eligible employees: employees and directors of the Indian subsidiary only; plan offered globally on a uniform basis (OI Rules Schedule III)

[____]

[ ]

3

Recharge base defined: FMV at vesting / exercise, or grant-date fair value, or intrinsic value; currency and exchange rate

[____]

[ ]

4

No mark-up; if any, separately stated (withholding and GST impact)

[____]

[ ]

5

Timing of invoice and payment: on vesting or exercise, quarterly

[____]

[ ]

6

Treatment of forfeited, cancelled or expired awards (no recharge)

[____]

[ ]

7

Mobile employees: apportionment by Indian workdays during vesting

[____]

[ ]

8

Perquisite withholding under s.392 by the subsidiary; parent to provide vesting and exercise data within [__] days; sell-to-cover mechanics and remittance of cover proceeds

[____]

[ ]

1 more paragraphs and tables follow in the full format.

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