RSUs and Schedule FA
Sample: Priya, 36, staff engineer in Hyderabad at an Indian arm of a US listed group.
₹18.6 lakh RSU vest taxed as salary, ₹3,47,760 gain at 12.5%
Vest is salary at the market value. Sale is a foreign capital gain. Every foreign share goes in Schedule FA.
ITR-2New regimeFY 2026-27
Salary
| Salary from employer | ₹28,00,000 |
| RSUs vested: 120 x $180 x ₹86 | ₹18,57,600 |
| Standard deduction | (₹75,000) |
Capital gains, foreign shares
| Sold 60 at $210 (₹87.6) | ₹11,03,760 |
| Cost: vest value $150 (₹84) | (₹7,56,000) |
| Long term gain at 12.5% | ₹3,47,760 |
Schedule FA, calendar year 2026
| Initial value of the holding | ₹7,56,000 |
| Peak value in the year | ₹23,91,480 |
| Closing value, 31 December | ₹15,63,660 |
| Gross proceeds from sale | ₹11,03,760 |
Tax
| Total income | ₹49,30,360 |
| Tax at slab rates | ₹9,54,780 |
| Tax on gain at 12.5% | ₹43,470 |
| Surcharge | ₹0 |
| Cess 4% | ₹39,930 |
| Tax for the year | ₹10,38,180 |
Tax for the year₹10,38,180