ESOP TDS deferral (startup) — Section 192(1C)

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26

In short

Employees of eligible startups can defer the TDS on ESOP perquisite by up to ~5 years.

Section: 192(1C)
Limit / benefit: Defer up to 5 yrs
Who it helps: Startup employees
Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it

Section 192(1C)

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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.

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