https://www.taxtmi.com/notifications?id=136364 The regulations create a uniform regime for employee share based benefit schemes and sweat equity for listed companies, permitting implementation directly or through an irrevocable trust subject to detailed trust deed, trustee, accounting and disclosure requirements. They mandate compensation committee governance, shareholder approval for schemes and certain material changes, limits on secondary acquisitions and trust holdings, minimum vesting and lock in periods, non transferability of options and SARs, prescribed valuation and accounting treatment for sweat equity, and extensive disclosure, audit and stock exchange filing obligations. en-us Fri, 13 Aug 2021 00:00:00 +0530 Mon, 16 Aug 2021 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136364 The regulations create a uniform regime for employee share based benefit schemes and sweat equity for listed companies, permitting implementation directly or through an irrevocable trust subject to detailed trust deed, trustee, accounting and disclosure requirements. They mandate compensation committee governance, shareholder approval for schemes and certain material changes, limits on secondary acquisitions and trust holdings, minimum vesting and lock in periods, non transferability of options and SARs, prescribed valuation and accounting treatment for sweat equity, and extensive disclosure, audit and stock exchange filing obligations. Notifications SEBI Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136364