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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 2(1)(h) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014

(h)"employee stock purchase scheme or ESPS" means a scheme under which a company offers shares to employees, as part of public issue or otherwise, or through a trust where the trust may undertake secondary acquisition for the purposes of the scheme;