Key Takeaways
- ESPPs are taxed at two stages in India: as a perquisite when shares are purchased at a discount (added to salary income), and as capital gains when you sell the shares.
- Perquisite at purchase = (FMV on purchase date minus purchase price paid) x number of shares. Your employer deducts TDS under Section 192 on this amount.
- Capital gains at sale = Sale price minus FMV on purchase date. For listed shares held over 12 months: 12.5% LTCG (with Rs 1.25 lakh annual exemption). Held 12 months or less: 20% STCG.
- For US-parent ESPPs (Google, Microsoft, Amazon, etc.): convert the FMV and sale price using the SBI TT buying rate on the relevant dates. Forex gain or loss is part of the capital gain computation.
- Schedule FA is mandatory. If you hold shares of a US-listed company through ESPP, you must disclose them in Schedule FA of ITR-2/ITR-3 even if you did not sell any shares during the year.
- Claim Foreign Tax Credit via Form 67 if US taxes were withheld on the sale. India-US DTAA prevents double taxation.
- ESPP is different from ESOP: ESPP has no vesting period, purchases are automatic during the offering period, and the discount is typically 5-15%.
How is ESPP taxed in India? An Employee Stock Purchase Plan triggers two tax events: a perquisite tax when shares are purchased at a discount (FMV minus purchase price, taxed as salary), and capital gains tax when shares are sold (sale price minus FMV at purchase). For an employee buying 100 US-listed shares at a 15% discount, the combined tax impact can run into Rs 1-2 lakh depending on holding period and forex movement.
If you work at an Indian subsidiary of a US-listed company (Google, Microsoft, Amazon, Infosys with ADRs, TCS, Wipro) or any employer that offers an ESPP, the shares you buy at a discount are not a simple perk. They create tax obligations at two separate points, involve forex conversion, require foreign asset disclosure, and may need a DTAA credit claim.
Most employees enrol in the ESPP, see shares accumulate in their E*TRADE or Fidelity account, and think about tax only at ITR filing time. By then, the complexity of perquisite computation, SBI TT rate lookups, Schedule FA, and Form 67 hits all at once.
This guide covers the full lifecycle: from ESPP enrolment to purchase, from holding to sale, with worked examples using a US-listed company ESPP. It explains exactly what to report where in your AY 2026-27 ITR.
Looking for expert help with ESPP employee stock purchase plan taxation India perquisite and capital gains? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
What Is an Employee Stock Purchase Plan (ESPP)?
An ESPP is an employer-sponsored programme that lets employees buy company shares at a discount (typically 5-15% below the market price) through payroll deductions over an offering period (usually 6-24 months).
Here is how a typical ESPP cycle works:
- Enrolment. The employee opts in and chooses a payroll contribution percentage (usually capped at 10-15% of salary).
- Offering period. Payroll deductions accumulate over 6-24 months. No shares are purchased yet.
- Purchase date. At the end of each purchase window (typically every 6 months), the accumulated amount is used to buy shares at a discount to the Fair Market Value.
- Holding. Shares are deposited into the employee's brokerage account (E*TRADE, Fidelity, Morgan Stanley, etc.).
- Sale. The employee can sell anytime, subject to any company-imposed holding restrictions.
The discount is the core benefit. If the company's share price is $100 on the purchase date and the ESPP offers a 15% discount, you buy at $85. The $15 per share difference is your benefit, and it is taxable.
ESPP vs ESOP: Key Differences
Many employees confuse ESPP with ESOP. They are fundamentally different programmes with different tax triggers.
Comparison
ESPP vs ESOP Comparison
Understanding the structural and tax differences
| Parameter | ESPP | ESOP |
|---|---|---|
| How you get shares | Buy at a discount via payroll deduction | Granted as options; exercise to convert to shares |
| Discount vs grant | Purchase at 5-15% discount to FMV | Exercise at a pre-set grant/exercise price |
| Vesting period | No vesting; automatic purchase at end of offering period | Typically 1-4 year vesting schedule (cliff + graded) |
| Employee action required | Opt in once; purchases are automatic | Must actively exercise options before expiry |
| Cash outlay | Payroll deductions (pre-funded) | Pay exercise price at time of exercise |
| Tax event 1 | Purchase date: discount taxed as perquisite | Exercise date: FMV minus exercise price taxed as perquisite |
| Tax event 2 | Sale date: capital gains on FMV-to-sale price | Sale date: capital gains on FMV-to-sale price |
| Common in India | US-parent MNCs (Google, Amazon, Microsoft, Meta) | Indian listed companies and startups |
| Brokerage account | Usually US-based (E*TRADE, Fidelity) | Indian Demat account (for Indian listed) |
Source: Section 17(2), Income Tax Act 1961
For the detailed ESOP tax treatment, see the ESOP taxation guide for AY 2026-27.
The Two Taxable Events in ESPP
Tax Rate Chart
ESPP Tax: Two Stages
Tax events during the ESPP lifecycle: AY 2026-27
Stage 1: Perquisite at Purchase
FMV on purchase date − purchase price paid; taxed as salary income
Stage 2: Listed STCG (held ≤12 months)
Sale price − FMV at purchase date; holding measured from purchase date
Stage 2: Listed LTCG (held >12 months)
Sale price − FMV at purchase date; Rs 1.25 lakh annual exemption applies
Stage 2: Unlisted STCG (held ≤24 months)
Sale price − FMV at purchase date; slab rate applies
Stage 2: Unlisted LTCG (held >24 months)
Sale price − FMV at purchase date; no indexation benefit
Source: Section 17(2), Section 45, Income Tax Act 1961 | Finance Act 2024
Stage 1: Perquisite Tax at Purchase
The moment the ESPP purchase is executed (shares are bought at the discounted price), a tax event occurs. The discount you received is treated as a perquisite under Section 17(2) of the Income Tax Act.
Perquisite = (FMV on purchase date - Purchase price paid) x Number of shares
This perquisite is added to your salary income for the financial year and taxed at your applicable slab rate. Your employer deducts TDS on this amount under Section 192 (Section 392 under the Income Tax Act 2025 for exercises from April 1, 2026).
The perquisite details appear in Form 12BA (statement of perquisites) annexed to your Form 16. Always verify that the perquisite amount matches your own calculation based on the purchase date FMV and the price you actually paid.
Important: The holding period for capital gains starts from the purchase date, not the offering period start date. Many employees mistakenly count from when payroll deductions began. The tax law is clear: you acquire the shares on the purchase date.
Stage 2: Capital Gains at Sale
When you sell the ESPP shares, the difference between the sale price and the FMV on the purchase date is your capital gain (or loss).
Capital gain = Sale price - FMV on purchase date
The FMV at purchase is your cost of acquisition for capital gains purposes. If you mistakenly use the discounted purchase price you paid, you will pay tax on the same appreciation twice: once as perquisite and again as capital gains.
The capital gains rate depends on whether the shares are listed or unlisted, and how long you held them after the purchase date:
| Share type | Holding period | Classification | Tax rate |
|---|---|---|---|
| Listed (Indian or foreign exchange) | Up to 12 months | STCG (Section 111A) | 20% |
| Listed (Indian or foreign exchange) | More than 12 months | LTCG (Section 112A) | 12.5% (Rs 1.25 lakh exempt per year) |
| Unlisted | Up to 24 months | STCG | Slab rate |
| Unlisted | More than 24 months | LTCG (Section 112) | 12.5% (no indexation) |
For more on capital gains rates and computation, see the detailed guide.
FMV Determination for ESPP Shares
The FMV on the purchase date is the anchor for both the perquisite and capital gains calculations. The method differs based on where the shares are listed.
Indian-Listed Shares
For shares listed on NSE/BSE: FMV = Average of the opening price and closing price on the stock exchange on the purchase date (Rule 3(9)(i) of the Income Tax Rules).
If the shares were not traded on the purchase date, use the average of the opening and closing prices on the immediately preceding trading day.
US-Listed Shares (Most Common for ESPP)
For shares listed on NYSE, NASDAQ, or other foreign exchanges:
- Closing price on the relevant stock exchange on the purchase date (in USD)
- Converted to INR at the SBI TT (Telegraphic Transfer) buying rate on the purchase date
The SBI TT buying rate is the official rate used by the Income Tax Department for forex conversions. You can find historical SBI TT rates on the SBI website or through your CA.
Example: If the closing price on NASDAQ is $100 on January 15, 2026, and the SBI TT buying rate is Rs 85/$, then FMV = $100 x Rs 85 = Rs 8,500 per share.
TDS on ESPP Perquisite
Your employer (the Indian entity) is responsible for deducting TDS on the ESPP perquisite under Section 192. The perquisite is computed at the time of purchase and included in your salary TDS calculation for that month.
Common TDS handling methods:
- Sell-to-cover: The employer or the US parent's broker sells a portion of the purchased shares immediately to cover the TDS amount. This is the most common method for US-parent ESPPs.
- Cash recovery: The TDS amount is deducted from your salary over subsequent months.
- Direct payment: Rare, but some employers ask the employee to deposit the TDS amount.
The perquisite and TDS details will appear in:
- Form 12BA: Detailed perquisite breakup
- Form 16: Total salary income including the perquisite, and TDS deducted
Worked Example: US-Listed Company ESPP
Priya works at the Hyderabad office of a US-listed technology company. Her ESPP details:
- Offering period: July 2025 to December 2025
- Purchase date: January 15, 2026
- FMV on purchase date (NASDAQ closing price): $100 per share
- ESPP discount: 15%
- Purchase price paid: $85 per share
- Shares purchased: 100
- SBI TT buying rate on January 15, 2026: Rs 85/$
Stage 1: Perquisite at Purchase
| Component | Calculation | Amount |
|---|---|---|
| FMV on purchase date | $100 x Rs 85/$ | Rs 8,500 per share |
| Purchase price paid | $85 x Rs 85/$ | Rs 7,225 per share |
| Perquisite per share | Rs 8,500 - Rs 7,225 | Rs 1,275 |
| Total perquisite (100 shares) | Rs 1,275 x 100 | Rs 1,27,500 |
| Perquisite in USD | ($100 - $85) x 100 | $1,500 |
This Rs 1,27,500 is added to Priya's salary income for FY 2025-26. Her employer deducts TDS at her applicable slab rate.
Stage 2: Capital Gains at Sale (Partial Sale)
Priya sells 50 shares on August 15, 2026:
- Sale price: $120 per share on NASDAQ
- SBI TT buying rate on August 15, 2026: Rs 86/$
- Holding period: January 15 to August 15, 2026 = 7 months (STCG)
| Component | Calculation | Amount |
|---|---|---|
| Sale proceeds (50 shares) | 50 x $120 x Rs 86/$ | Rs 5,16,000 |
| Cost of acquisition (FMV at purchase) | 50 x $100 x Rs 85/$ | Rs 4,25,000 |
| Short-term capital gain | Rs 5,16,000 - Rs 4,25,000 | Rs 91,000 |
| STCG tax (Section 111A, listed) | Rs 91,000 x 20% | Rs 18,200 |
| Plus 4% cess | Rs 18,200 x 4% | Rs 728 |
| Total STCG tax | Rs 18,928 |
Notice the forex impact. The SBI TT rate changed from Rs 85/$ at purchase to Rs 86/$ at sale. This Rs 1/$ difference is embedded in the capital gain computation. There is no separate "forex gain" line item; the entire gain is computed in INR at the respective dates' exchange rates, and the forex movement naturally flows into the capital gain figure.
Remaining 50 Shares: Schedule FA Obligation
Priya still holds 50 shares of the US-listed company as of March 31, 2026. She must disclose these in Schedule FA (Foreign Assets) of her ITR, even though she has not sold them. More on this below.
Priya's total ESPP tax for AY 2026-27:
| Tax component | Amount |
|---|---|
| Perquisite tax on purchase discount (at slab rate, via TDS) | Included in salary TDS |
| STCG on 50 shares sold | Rs 18,928 |
| Remaining 50 shares | No tax until sold; Schedule FA disclosure required |
Forex Gain and Loss in ESPP
For US-parent ESPPs, every transaction involves a currency conversion. The forex movement between purchase date and sale date is not a separate income head. Instead, it is embedded in the capital gain computation because you convert each event at the SBI TT rate on that specific date.
Consider two scenarios for 100 shares with FMV $100 at purchase:
| Scenario | Purchase rate | Sale rate | FMV (INR) | Sale (INR) at $100 | Capital gain | Forex effect |
|---|---|---|---|---|---|---|
| Rupee depreciates | Rs 85/$ | Rs 90/$ | Rs 8,500 | Rs 9,000 | Rs 500 gain | Rs 500 is purely forex |
| Rupee appreciates | Rs 85/$ | Rs 80/$ | Rs 8,500 | Rs 8,000 | Rs 500 loss | Rs 500 forex loss |
In the first scenario, even if the stock price did not change in USD terms, you have a taxable capital gain purely from rupee depreciation. In the second, rupee appreciation creates a capital loss despite no change in the stock price.
This is why IT professionals with US-parent ESPPs should track the SBI TT rate on both the purchase and sale dates.
Schedule FA: Foreign Asset Disclosure
Non-disclosure penalty: Failure to report foreign assets in Schedule FA can attract penalties under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The penalty for non-disclosure is Rs 10 lakh per assessment year.
If you hold shares of any company listed on a foreign stock exchange (NYSE, NASDAQ, etc.) through ESPP, you must disclose these holdings in Schedule FA of your ITR-2 or ITR-3. This applies even if:
- You did not sell any shares during the year
- The shares were purchased by the employer on your behalf
- The value is small
What to Report in Schedule FA
For each foreign shareholding, provide:
- Country code: US (for US-listed shares)
- Name of the entity: The company name (e.g., Alphabet Inc., Microsoft Corporation)
- Address of the entity: Registered address of the company
- Nature of asset: Equity shares
- Date of acquisition: The ESPP purchase date
- Total investment (cost): The FMV on purchase date in INR (not the discounted price you paid)
- Income derived from the asset: Dividends received during the year, if any
- Peak value during the year: The highest value of your holding during the financial year, converted at the SBI TT rate on the date of peak value
Schedule FA is part of ITR-2 and ITR-3. You cannot use ITR-1 if you have foreign assets.
DTAA and Foreign Tax Credit for US-Parent ESPP
If you sell US-listed shares through a US broker and US taxes are withheld on the sale proceeds, India's Double Taxation Avoidance Agreement (DTAA) with the United States provides relief under Sections 90/91 of the Income Tax Act.
How DTAA Works for ESPP
The India-US DTAA covers two relevant articles:
- Article 16 (Dependent Personal Services / Employment Income): The perquisite component (discount at purchase) falls under employment income. India has the primary right to tax this since the employment is exercised in India.
- Article 13 (Capital Gains): Capital gains on sale of shares are generally taxable in the country of residence (India). However, the US may also withhold tax on the sale.
Claiming Foreign Tax Credit (FTC)
If US taxes were withheld on your ESPP share sale:
- File Form 67 before filing your ITR (mandatory for claiming FTC)
- Report the foreign income in Schedule FSI (Foreign Source Income)
- Report the tax paid/withheld in Schedule TR (Tax Relief)
- The FTC is the lower of: (a) the tax payable in India on the foreign income, or (b) the actual tax paid in the foreign country
Example: If Priya's STCG of Rs 91,000 attracts 20% tax in India (Rs 18,200) and the US withheld 15% ($1,365 = approximately Rs 11,740 at Rs 86/$), she can claim an FTC of Rs 11,740 against her Indian tax liability. Her net Indian tax on this gain becomes Rs 18,200 - Rs 11,740 = Rs 6,460.
Form 67 deadline: Form 67 must be filed on or before the due date of filing the ITR (July 31 for non-audit cases, October 31 for audit cases). If you miss filing Form 67, the FTC claim is rejected and you end up paying full tax in India on top of the US withholding.
How to Report ESPP in Your ITR
ESPP income requires ITR-2 or ITR-3. You cannot use ITR-1 (Sahaj) if you have capital gains, foreign assets, or foreign income.
What Goes Where
| Income component | ITR schedule | Source document |
|---|---|---|
| Perquisite (salary component) | Schedule S (Salary) | Form 16 + Form 12BA |
| STCG on listed shares (Indian) | Schedule CG: Section 111A | Broker statement / Demat holding |
| LTCG on listed shares (Indian) | Schedule CG: Section 112A | Broker statement / Demat holding |
| STCG on US-listed shares | Schedule CG: Section 111A | E*TRADE / Fidelity statement |
| LTCG on US-listed shares | Schedule CG: Section 112A | E*TRADE / Fidelity statement |
| Foreign asset disclosure | Schedule FA | Brokerage account records |
| Foreign income (if any) | Schedule FSI | Sale confirmation + 1042-S form |
| Foreign tax credit | Schedule TR + Form 67 | 1042-S / tax withholding certificate |
| Dividend from US shares | Schedule OS + Schedule FSI | 1099-DIV or broker statement |
Step-by-Step Filing
-
Verify Form 16 and Form 12BA. Confirm the ESPP perquisite amount matches your calculation of (FMV - purchase price) x shares. If there is a mismatch, raise it with your employer before filing.
-
Choose the correct ITR form. If you have salary + capital gains + foreign assets, use ITR-2. If you also have business income, use ITR-3.
-
Report salary income in Schedule S. Enter the full salary amount from Form 16 (which already includes the ESPP perquisite). Do not add the perquisite separately; it is already part of the Form 16 figure.
-
Report capital gains in Schedule CG. For each sale, enter:
- Sale date and sale price (in INR, converted at SBI TT rate)
- Cost of acquisition = FMV on purchase date (in INR, converted at SBI TT rate on purchase date)
- Holding period (from purchase date to sale date)
- Section (111A for listed STCG, 112A for listed LTCG)
-
Fill Schedule FA. List every foreign shareholding as of March 31 of the financial year. Include shares still held, even with zero income.
-
File Form 67 (if claiming FTC). Upload the US tax withholding certificate (1042-S form or equivalent) and compute the credit.
-
Fill Schedule FSI and Schedule TR. Report the foreign-source capital gains and the tax relief claimed.
-
Claim the LTCG exemption. The first Rs 1.25 lakh of total LTCG under Section 112A in a financial year is exempt. This applies across all listed equity gains (Indian and foreign).
For details on income tax slab rates for FY 2026-27, see the rate guide.
Common ESPP Tax Mistakes
-
Using the discounted purchase price as cost of acquisition at sale. The cost of acquisition for capital gains is the FMV on the purchase date (on which perquisite tax was already computed). Using the purchase price means you pay tax on the discount twice: once as perquisite and again as capital gains.
-
Counting holding period from the offering period start. The holding period for capital gains starts from the purchase date, not the date you enrolled or started payroll deductions. This determines whether your gain is short-term or long-term.
-
Forgetting Schedule FA disclosure. Even if you did not sell any shares, holding foreign-listed shares requires Schedule FA reporting. The penalty under the Black Money Act 2015 for non-disclosure is Rs 10 lakh per year.
-
Not filing Form 67 for FTC. If US taxes were withheld, you must file Form 67 before the ITR due date to claim the credit. Missing this means you effectively pay tax in both countries with no relief.
-
Ignoring forex conversion. All amounts must be converted to INR at the SBI TT buying rate on the relevant date. Using a random Google exchange rate or the rate on filing date will result in incorrect computations.
-
Filing ITR-1 with ESPP income. ITR-1 does not support capital gains, foreign assets, or foreign income. You need ITR-2 or ITR-3.
-
Missing advance tax deadlines. If your ESPP capital gains are significant and TDS was not deducted on the sale (common for US broker sales), you may owe advance tax. Missing quarterly deadlines triggers interest under Sections 234B and 234C.
What Changes Under the Income Tax Act 2025
For purchases from April 1, 2026 onwards (Tax Year 2026-27):
- TDS section changes from Section 192 to Section 392
- The perquisite valuation rules, FMV calculation, and capital gains treatment remain substantively the same
- Schedule FA requirements continue unchanged
- DTAA relief provisions under Sections 90/91 are mapped to corresponding sections in the new Act
For AY 2026-27 returns (covering FY 2025-26 income, filed in 2026), use the existing section numbers (192, 17(2), 111A, 112A). The new section numbers apply from Tax Year 2026-27 returns onwards.
Tax Garden Can Help
ESPP taxation for US-parent companies involves coordinating salary income (Form 16 reconciliation with perquisite), capital gains computation (with SBI TT rate conversions on multiple dates), Schedule FA foreign asset disclosure, Form 67 for DTAA credit, and regime selection. For Hyderabad-based IT professionals with ESPPs at companies like Google, Microsoft, Amazon, or any US-listed employer, Tax Garden's tax compliance services handle the full ITR filing with flat-fee pricing. We verify the perquisite in Form 12BA, compute capital gains with correct forex conversions, prepare Schedule FA, and file Form 67 for your foreign tax credit.
Looking for expert help with ESPP employee stock purchase plan perquisite and capital gains ITR filing? The team at Tax Garden, based in Kondapur, Hyderabad, helps Indian SMEs stay compliant end-to-end: filings, notices, and advisory, all in one place.
Frequently Asked Questions
What is the difference between ESPP and ESOP for tax purposes?
ESPP involves buying shares at a discount via payroll deductions, with tax triggered at purchase (discount as perquisite) and sale (capital gains). ESOP involves exercising stock options, with tax triggered at exercise (FMV minus exercise price as perquisite) and sale. The key structural difference is that ESPP has no vesting period and purchases are automatic, while ESOP requires active exercise of options within a vesting schedule.
How do I calculate the perquisite value on my ESPP purchase?
Perquisite = (Fair Market Value on purchase date minus the discounted price you paid) multiplied by the number of shares. For US-listed shares, convert the FMV using the SBI TT buying rate on the purchase date. For example, if FMV is $100, you paid $85, and the SBI TT rate is Rs 85/$, the perquisite per share is ($100 - $85) x Rs 85 = Rs 1,275.
Do I need to report unsold ESPP shares in my ITR?
Yes. If you hold shares of a foreign-listed company (NYSE, NASDAQ, etc.), you must disclose them in Schedule FA of ITR-2 or ITR-3, even if you did not sell any shares during the year and earned no income from them. Non-disclosure attracts a penalty of Rs 10 lakh per year under the Black Money Act 2015.
What exchange rate should I use for converting ESPP amounts to INR?
Use the SBI TT (Telegraphic Transfer) buying rate on the relevant date. For the perquisite calculation, use the rate on the purchase date. For capital gains on sale, use the rate on the sale date for the sale proceeds and the rate on the purchase date for the cost of acquisition. Do not use Google exchange rates or credit card rates.
Can I claim Foreign Tax Credit if the US withheld tax on my ESPP sale?
Yes, under the India-US DTAA (Sections 90/91 of the Income Tax Act). You must file Form 67 before the ITR due date, report the foreign income in Schedule FSI, and claim the credit in Schedule TR. The credit is limited to the lower of the tax payable in India on that income or the actual tax withheld in the US.
What is the cost of acquisition for capital gains when I sell ESPP shares?
The FMV of the shares on the ESPP purchase date, converted to INR at the SBI TT buying rate on that date. Do not use the discounted purchase price you actually paid. Using the purchase price would result in double taxation because the discount was already taxed as a perquisite.
I hold ESPP shares in E*TRADE / Fidelity. Which ITR form should I use?
ITR-2 or ITR-3. You cannot use ITR-1 (Sahaj) because you have foreign assets (Schedule FA is mandatory) and likely have capital gains. Use ITR-2 if you have salary and capital gains. Use ITR-3 if you also have business or professional income.
How is the holding period calculated for ESPP shares?
From the purchase date (when shares were actually bought at the discounted price) to the sale date. Not from the offering period start date or enrolment date. For listed shares, holding over 12 months qualifies for LTCG at 12.5%. For unlisted shares, the threshold is 24 months.
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Sources
This guide is verified against incometax.gov.in/iec/foportal/ (Income Tax Department perquisite provisions under Section 17(2), capital gains provisions under Sections 111A and 112A), the Income Tax Act 2025 (Section 392 TDS mapping), Finance Act 2024 (revised LTCG rates at 12.5%, STCG at 20%), Rule 3(8) and 3(9) of the Income Tax Rules 1962 (FMV valuation methods for listed and unlisted shares), the India-US Double Taxation Avoidance Agreement (Articles 13 and 16), the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 (Schedule FA penalty provisions), SBI TT buying rate guidelines for forex conversion, CBDT Circular on Form 67 filing requirements for Foreign Tax Credit, and confirmatory coverage from ClearTax (ESPP taxation guide), Koinly (India ESPP tax guide), and Tax2Win (ESPP tax treatment in India). All rates and thresholds reflect the provisions applicable for FY 2025-26 (AY 2026-27).