Accounting Taxation SEBI
Guidance Note on Accounting for Employee Share CBDT Notification No. F.No. 142/48/2001-TPL on Taxation of ESOP
(no longer applicable)
SEBI Guide Lines on ESOP
IFRS 2 Share-based Payment FBT ON ESOP Circular No. 9/2007 dated 20th Dec 2007    
Financial Accounting Series
Statement of Financial Accounting Standard No. 123 (revised2004) Share – Based payment
Relevant Extracts of Finance Bill 2007