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of <h1>Clause 21 of SEBI Guidelines 1999 omitted; Part D of Clarification XIV not applicable to ESOS/ESPS.</h1> Clause 21 of the SEBI (Employee Stock Option Scheme and Employee Stock Purchase Scheme) Guidelines, 1999, was omitted effective June 30, 2003, as per SEBI circular. Before its omission, it stated that Part D of Clarification XIV from the SEBI (Disclosure and Investor Protection) Guidelines, dated March 1, 1996, was not applicable to the Employee Stock Option Scheme (ESOS) and Employee Stock Purchase Scheme (ESPS).
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