Current Compensation : 18.5 LPA + 5 lakh variable / year
Total Experience : 4years

Paypal Offer SDE-2

Total Base Pay: 24,70,000
RSU 15 lakh , vesting in 3 years
Annual Incentive program(AIP) , 50% will be in cash , 50% will be in RSU , total 2,47,000
Grautity : 59k
Meal Card : 14k

Joining Bonus: 2lakh

Walmart Offer SDE-3
Annual Fixed : 28,29,600

Target Annual Incentive : 20% of base , which is 5,40,000

Annual RSU 15 % of base , which is 4,05,000 , vested in 4years

Joining Bonus : 4lakh

I am really confused which one to select ,
tried to negotiate with paypal but no result , i see paypal is low-balling me.