India’s 2007-2008 budget, effective as of April 1, 2007, contains a proposal to assess a "fringe benefits tax" (FBT) on employers for stock options granted to employees in India.
In light of the proposal imposing on employers the tax, upon the exercise of stock options by employees, employees affected might consider exercising existing options immediately prior to
The tax is payable on the difference between the fair market value of the shares on the date of exercise and the exercise price. Employers may want to consider accelerating any unvested options and providing incentives for employees to exercise by
Employers considering granting new options to employees in 
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