https://www.taxtmi.com/acts?id=40197 Companies may set ESPS share prices subject to compliance with regulation 15 accounting policies. ESPS shares are subject to a lock-in from allotment for a prescribed minimum period, but prior lock-in in respect of shares of a transferor company is adjustable on merger; the lock-in does not apply from the date of an employee's death or permanent incapacity; and ESPS shares issued at the same price as a concurrent public issue are exempt from lock-in. en-us Tue, 17 Aug 2021 10:11:01 +0530 Mon, 05 Aug 2024 16:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40197 Companies may set ESPS share prices subject to compliance with regulation 15 accounting policies. ESPS shares are subject to a lock-in from allotment for a prescribed minimum period, but prior lock-in in respect of shares of a transferor company is adjustable on merger; the lock-in does not apply from the date of an employee's death or permanent incapacity; and ESPS shares issued at the same price as a concurrent public issue are exempt from lock-in. Act-Rules SEBI Tue, 17 Aug 2021 10:11:01 +0530 https://www.taxtmi.com/acts?id=40197