Paytm CEO Vijay Shekhar Sharma has voluntarily forgone 2.1 crore ESOP units granted to him.The request was approved by the nomination and remuneration committee of the company's board.This will result in a one-time, non-cash, acceleration of ESOP expense of Rs 492 crore in the quarter ended March 31, 2025.Last year, SEBI had issued a show-cause notice to Paytm over the ESOP units granted to Vijay Shekhar Sharma.