TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Notifications
of of All Notifications
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>SEBI aligns share-based employee benefit valuations with Companies Act 2013 section 247, mandates independent registered valuers</h1> Securities and Exchange Board of India issues the Second Amendment to the 2021 Share Based Employee Benefits and Sweat Equity Regulations, effective thirty days after publication in the Official Gazette. The amendment aligns the definition of 'valuer' with section 247 of the Companies Act, 2013. For regulation 34, valuation of share-based benefits and sweat equity must now be carried out by an independent registered valuer instead of a merchant banker. However, merchant bankers may complete ongoing valuation assignments initiated before the 2025 Amendment Regulations within nine months of their commencement. Existing sub-regulations (2) and (3) of regulation 34 are omitted.
TaxTMI 
TaxTMI 
