The GainSutra guides · law-referenced, filing-ready

RSU tax, explained properly.

Specific, statute-referenced guides on RSU and ESPP taxation in India — capital gains, Schedule FA, SBI TT rates, Rule 115, Form 67 and broker-by-broker ITR-2 walkthroughs.

Capital gains · s.112A

How to Calculate Capital Gains on RSU in India (2025-26)

Cost of acquisition, Rule 115 rate, holding period from vest date, LTCG vs STCG under Finance Act 2024. Step-by-step computation guide with examples.

ITR-2 · Any FYRead guide →
Schedule FA · BMA 2015

Schedule FA for RSU Holders — Table A2 and A3 Explained

Calendar year boundary (Jan–Dec), peak value calculation methodology, custodial account and per-holding equity disclosure. ₹10 lakh Black Money Act penalty for non-disclosure.

Section A2 + A3Read guide →
SBI TT rate · r.115

SBI TT Buy Rate for RSU Vesting — Rule 115 Explained

Which rate to use, which date applies, TT Buy vs TT Sell, and why using the wrong rate triggers a Section 270A misreporting penalty of 200% of tax on the incorrect amount.

2001 – PresentRead guide →
Rule 115 · IT Rules 1962

Rule 115 of the Income Tax Rules — Foreign Currency Conversion for RSU

The exact legal text and its application to RSU vest income, sale proceeds and dividends. Covers TT Buy rate, preceding month-end date, and how it applies across all transaction types.

All currenciesRead guide →
Fidelity · NetBenefits

Fidelity RSU India Tax Filing — Complete ITR-2 Guide (FY 2025-26)

Perquisite at vesting, sell-to-cover capital gains, Schedule FA A2/A3 and Form 67 — specific to Fidelity NetBenefits. Includes lot-by-lot Rule 115 formula and the five most common Fidelity filing errors.

Broker guideRead guide →
Morgan Stanley · At Work · E*TRADE

Morgan Stanley RSU India Tax Filing — Complete ITR-2 Guide (FY 2025-26)

At Work vs E*TRADE explained, sell-to-cover, dividend income, Schedule FA with peak value and Form 67. Covers MS-specific errors including using E*TRADE gain/loss figures directly in ITR.

Broker guideRead guide →
Charles Schwab · ITR-2

Charles Schwab RSU India Tax Filing — Complete ITR-2 Guide (FY 2025-26)

Capital gains per Rule 115, Schedule FA A2/A3, sell-to-cover treatment, Form 67 for dividend withholding — specific to Schwab Equity Award statements, with worked INR examples.

Broker guideRead guide →
EquatePlus · EUR · ITR-2

EquatePlus RSU India Tax Filing — Complete ITR-2 Guide (FY 2025-26)

EUR currency, SBI EUR TT rates, Schedule FA A2/A3, India-Germany DTAA Article 10 dividends — specific to SAP, Siemens and other EquatePlus employers, with worked INR calculations.

Broker guideRead guide →
RSU · ESPP · Budget 2024

Capital Gains Tax on Foreign RSU and ESPP in India — Six Mistakes to Avoid

Six filing errors that appear every season — wrong holding period, wrong exchange rate, skipped sell-to-cover, missed Schedule FA. With Budget 2024 rate changes applied.

RSU & ESPPRead guide →
Schedule FA · A2 · A3

Schedule FA for RSU and ESPP Holders — What to Disclose and How to Compute It

A2 vs A3 explained, how to correctly compute peak value, calendar year vs financial year, sell-to-cover disclosures, and the ₹10 lakh Section 41 penalty if you don't.

Section A2 + A3Read guide →
Form 67 · FTC · W-8BEN

Claiming Foreign Tax Credit on US Stock Dividends — Form 67 Guide

W-8BEN and the 25% DTAA rate, Rule 128 Form 67 deadline, SBI TT Buy rate conversion, FTC cap rule, Schedule FSI and Schedule TR — step by step with a worked example.

Dividends · FTCRead guide →

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