Securities And Exchange Board Of India - Subsection
Section 18(1) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(1)There shall be a minimum vesting period of one year in case of ESOS:Provided that in case where options are granted by a company under an ESOS in lieu of options held by a person under an ESOS in another company which has merged or amalgamated with that company, the period during which the options granted by the transferor company were held by him shall be adjusted against the minimum vesting period required under this sub-regulation.
