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Proposed new SEBI (Share Based Employee Benefits and …

1. Objective 1.1. This memorandum seeks the approval of the Board to review and merge SEBI (Issue of Sweat Equity) Regulations, 2002 and SEBI (Share Based Employee Benefits) Regulations, 2014 into a single regulation, called the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021. 2. Background and need for review 2.1.

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