valid as on 06/11/2024

Section 2(88).sweat equity shares
Effective from 12-09-2013

“sweat equity shares” means such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called

Enforcement notification S.O.2754 (E) dated 12/09/2013


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