Section 8(14) in Companies (Share Capital and Debentures) Rules, 2014
(14)(a)The company shall maintain a Register of Sweat Equity Shares in Form No. SH. and shall forthwith enter therein the particulars of Sweat Equity Shares issued under section 54.(b)The Register of Sweat Equity Shares shall be maintained at the registered office of the company or such other place as the Board may decide.(c)The entries in the register shall be authenticated by the Company Secretary of the company or by any other person authorised by the Board for the purpose.
