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    <title>ISSUE OF SWEAT EQUITY [Under Regulation 6(4)]</title>
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    <description>The document mandates that the explanatory statement and resolution for issuing sweat equity disclose the total shares to be issued, current market price, valuation and basis for intellectual property or technical know how contributed, names and relationships of recipients, consideration and issue price, and any effect on managerial remuneration ceilings; it also requires conformity with specified accounting policies and calculation of diluted earnings per share under applicable accounting standards.</description>
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