How is ESOP surrender (Private company, registered in US) taxed in the hand of ex-employee?

Income Tax Income from Capital Gains
1

I’m an ex-employee of a startup who offered esop liquidation, signed esop cancellation agreement and received the money after deducting TDS.

While filing ITR, can I mention this a perquisite tax + capital gain?

2

can anyone please answer this?
@taxquestion

3

Hey @Shubhabrata_Naha ,

If you surrendered the ESOPs and received the perquisites value, then the same will be taxed under the head ‘Income from Salary’. As you did not sell any equity shares of the company, capital gains does not arise.
The TDS deducted shall be disclosed in the ITR under TDS from salary.