Securities And Exchange Board Of India - Subsection
Section 2(1)(x) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(x)"relevant date" means,-(i)in the case of grant, the date of the meeting of the compensation committee on which the grant is made; or(ii)in the case of exercise, the date on which the notice of exercise is given to the company or to the trust by the employee;