Foreign investment terms expanded for employee share schemes; new definitions and approval and sectoral compliance required. Amendments permit issuance of employees' stock options, sweat equity and Share Based Employee Benefits to non-resident employees or directors subject to scheme compliance with SEBI/Companies Act or other law, adherence to sectoral caps, prior government approval where company is under approval route or recipients are citizens of specified countries, and mandatory non-repatriation holding for shares acquired by former residents.