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<h1>Listed Companies Can Issue Sweat Equity Shares Under Section 79A and SEBI Regulations 2002 for Employee Compensation</h1> A listed company can issue sweat equity shares to its employees and directors in compliance with Section 79A of the Companies Act, 1956, and the Securities and Exchange Board of India (Issue of Sweat Equity) Regulations, 2002. These provisions apply to companies whose equity shares are traded on a recognized stock exchange, allowing them to compensate individuals who contribute to the company's growth and success through their skills and expertise.