ESOP Valuation in Hootagalli, Mysuru

Quick answer: Virtual Auditor values employee stock options for companies in Hootagalli, Mysuru, online from our Bengaluru office at MG Road, with meetings there or by video: the grant-date fair value for Ind AS 102 or the ICAI guidance note, the share value behind grant and exercise prices, and sweat-equity valuations under the Companies Act.

Hootagalli: the local picture for ESOP Valuation

This page covers Hootagalli and the Hebbal electronics city technology campus. Hootagalli lies in Mysuru district, Karnataka. Its business mix is typical of a technology and start-up district. Nearby areas we also serve include Belavadi, Vijayanagar 4th Stage, Vijayanagar 2nd Stage and Vijayanagar 3rd Stage. We serve clients in Hootagalli online from our Bengaluru office at MG Road, with meetings there or by video. Technology companies here grant ESOPs to most employees; we value each grant tranche and keep the expense schedule in line with new grants and lapses. Companies with a registered office in Hootagalli come under the Registrar of Companies, Bangalore (Kendriya Sadan, Koramangala). Income-tax appeals from Hootagalli go to the Commissioner (Appeals) and then to the ITAT Bangalore Benches; writs lie to the High Court of Karnataka.

What is ESOP valuation?

ESOP valuation estimates the value of stock options given to employees. Accounting, company law and income tax each look at a different value at a different date, so one plan usually needs more than one number.

What does the Companies Act require?

An unlisted company grants ESOPs under section 62(1)(b) and Rule 12 of the Companies (Share Capital and Debentures) Rules, 2014, with a special resolution and a minimum vesting period of one year. The exercise price is set by the company within its accounting policies. Sweat equity shares, by contrast, must be valued by a registered valuer. Listed companies follow the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021.

What about income tax on exercise?

When an employee exercises options, the difference between the share's fair market value on the exercise date and the price paid is taxed as a perquisite. For unlisted shares, the perquisite rules have long required that value to be determined by a SEBI-registered Category I merchant banker (Rule 3(8) of the 1962 Rules); we check the corresponding provision of the Income-tax Rules, 2026 for each engagement and coordinate that report where it is needed.

Employees of eligible DPIIT-recognised start-ups can defer the tax payment on this perquisite under the deferral provision, which we factor into plan communication.

Full details of ESOP valuation, including the law, the process and our method: https://virtualauditor.in/esop-valuation

What you get from Virtual Auditor in Hootagalli

• Sweat-equity registered-valuer report
• Plan review against Rule 12
• Grant-date fair value per tranche

Documents to keep ready

• Cap table and recent funding prices
• Employee exercise history
• ESOP scheme document and shareholder resolution

Indicative Fee Structure

*Prices are indicative and exclude government fees and taxes. Actual fees depend on scope and complexity; contact us for a fixed quote.

Engagement terms — reviewed 25 October 2026

• Fee: From ₹35,000 + 18% GST per grant date, including the Ind AS 102 expense schedule for that grant. No government fee applies.
• Extra / not included: Each new grant date is a separate valuation; the perquisite FMV at exercise under section 17(2)(vi) is a separate certificate when needed.
• Turnaround: 5 working days from receipt of complete information and the advance payment.
• Who signs: The report is signed by V. Viswanathan, IBBI Registered Valuer (IBBI/RV/03/2019/12333).
• Entity: Engagement letter and invoice are issued by V Viswanathan & Associates (proprietor V. Viswanathan, IBBI Registered Valuer, IBBI/RV/03/2019/12333); the Registered Valuer is appointed and signs in his personal capacity, not through a company.
• What to send first: Send ESOP scheme and board/shareholder approvals, grant letters with vesting schedule, cap table, and latest accounts.
• Next step: Send your enquiry on WhatsApp to +91 99622 60333; we confirm the scope, fee and timeline in writing before work starts.