Employees' stock options to non resident employees subject to compliance, sectoral caps, prior government approval, and non repatriation. Issue of employees' stock options, sweat equity shares and other share based employee benefits to persons resident outside India is permitted provided the scheme conforms to applicable regulatory requirements, issuances observe the sectoral cap, prior government approval is required where the company is under a foreign investment approval route and for issuance to certain foreign nationals, and options issued while resident in India that are later exercised by non residents must be held on a non repatriation basis.