https://www.taxtmi.com/acts?id=35915 The guidelines define core terms for employee equity plans: who qualifies as an employee, what constitutes employee compensation, and the forms covered by employee stock option scheme and employee stock purchase scheme. They treat grant, exercise, vesting, exercise price and the calculation of fair value and market price as the operative mechanics for issuance and conversion, and they define promoter, promoter group and share for disclosure and control purposes while deferring undefined terms to applicable securities and company law. en-us Fri, 01 Feb 2019 15:08:13 +0530 Fri, 01 Feb 2019 15:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=35915 The guidelines define core terms for employee equity plans: who qualifies as an employee, what constitutes employee compensation, and the forms covered by employee stock option scheme and employee stock purchase scheme. They treat grant, exercise, vesting, exercise price and the calculation of fair value and market price as the operative mechanics for issuance and conversion, and they define promoter, promoter group and share for disclosure and control purposes while deferring undefined terms to applicable securities and company law. Act-Rules SEBI Fri, 01 Feb 2019 15:08:13 +0530 https://www.taxtmi.com/acts?id=35915