https://www.taxtmi.com/acts?id=34217 Regulation 22 permits a company to determine ESPS share pricing consistent with accounting policy requirements and mandates a minimum one-year lock-in from allotment, allowing credit for prior lock-in following merger or amalgamation; shares issued to employees at the same price as a concurrent public issue are exempt from lock-in. en-us Sat, 29 Dec 2018 13:18:31 +0530 Sat, 29 Dec 2018 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=34217 Regulation 22 permits a company to determine ESPS share pricing consistent with accounting policy requirements and mandates a minimum one-year lock-in from allotment, allowing credit for prior lock-in following merger or amalgamation; shares issued to employees at the same price as a concurrent public issue are exempt from lock-in. Act-Rules SEBI Sat, 29 Dec 2018 13:18:31 +0530 https://www.taxtmi.com/acts?id=34217