Employee share benefits expanded to include specified securities and sweat equity shares allotted free or at concessional rate. The amendment adds a new clause making allotment or transfer of specified securities and sweat equity shares to employees (including former employees) free or at concessional rate a category of employer-provided benefits; it defines 'specified security' to include employees' stock options and defines 'sweat equity shares' as discounted or non-cash equity issued for know-how or intellectual property. It also broadens the proviso exclusions to include display of products and expressly cover distribution of samples free or at concessional rate.