https://www.taxtmi.com/acts?id=53669 Section 62 of the Companies Act, 2013 is amended in the rights issue provisions by inserting an additional category after employee stock option schemes. The amendment extends clause (b) of sub-section (1) to include shares offered under such other scheme linked to the value of the share capital of the company, alongside shares issued under a scheme of employees' stock option. The provision broadens the permitted basis on which specified shares may be offered within the existing framework for issuance rights under section 62. en-us Tue, 24 Mar 2026 14:23:12 +0530 Tue, 24 Mar 2026 14:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53669 Section 62 of the Companies Act, 2013 is amended in the rights issue provisions by inserting an additional category after employee stock option schemes. The amendment extends clause (b) of sub-section (1) to include shares offered under such other scheme linked to the value of the share capital of the company, alongside shares issued under a scheme of employees' stock option. The provision broadens the permitted basis on which specified shares may be offered within the existing framework for issuance rights under section 62. Act-Rules Bills Tue, 24 Mar 2026 14:23:12 +0530 https://www.taxtmi.com/acts?id=53669