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Being an Employer, there are multiple factors that have to be considered while granting Stock Options to the Employees. These may be with regard to the procedure to be followed; taxation aspects; disclosure requirements. These factors vary depending upon the status of a company such as listed Company, public company, private company, etc.

This section displays various aspects which have to be kept in mind by Companies while granting ESOPs. It has been bifurcated into four broad categories based on the status and type of Company:

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