https://www.taxtmi.com/acts?id=34197 Regulation 2 defines terms central to implementing share based employee benefit schemes, including grant, vesting, exercise, exercise period and price, and instruments such as options, ESOS, ESPS, SARs and SAR schemes. It specifies beneficiary categories and exclusions for employees, identifies option and SAR grantees, and sets market and corporate reference points (market price, share, group, promoter/promoter group, relative). It also defines trust mechanisms, secondary acquisition, emergency funding, and confirms that other statutory definitions apply where terms are not specified. en-us Sat, 29 Dec 2018 13:08:10 +0530 Sat, 29 Dec 2018 13:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34197 Regulation 2 defines terms central to implementing share based employee benefit schemes, including grant, vesting, exercise, exercise period and price, and instruments such as options, ESOS, ESPS, SARs and SAR schemes. It specifies beneficiary categories and exclusions for employees, identifies option and SAR grantees, and sets market and corporate reference points (market price, share, group, promoter/promoter group, relative). It also defines trust mechanisms, secondary acquisition, emergency funding, and confirms that other statutory definitions apply where terms are not specified. Act-Rules SEBI Sat, 29 Dec 2018 13:08:10 +0530 https://www.taxtmi.com/acts?id=34197