https://www.taxtmi.com/acts?id=40177 The regulation defines key terms for share based employee benefit regimes: who qualifies as an employee, the scope of a scheme, instruments such as ESOS, ESPS, SARs (limited to equity settled SARs), and sweat equity, and administrative constructs including grant, grant date, exercise, exercise period, vesting, trust, registrar and market price rules. It aligns undefined expressions with meanings in the Act, Companies Act and securities statutes and records an amendment substituting the definition of "valuer" by statutory reference. en-us Tue, 17 Aug 2021 09:57:12 +0530 Fri, 05 Dec 2025 13:06:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40177 The regulation defines key terms for share based employee benefit regimes: who qualifies as an employee, the scope of a scheme, instruments such as ESOS, ESPS, SARs (limited to equity settled SARs), and sweat equity, and administrative constructs including grant, grant date, exercise, exercise period, vesting, trust, registrar and market price rules. It aligns undefined expressions with meanings in the Act, Companies Act and securities statutes and records an amendment substituting the definition of "valuer" by statutory reference. Act-Rules SEBI Tue, 17 Aug 2021 09:57:12 +0530 https://www.taxtmi.com/acts?id=40177