Securities And Exchange Board Of India - Subsection
Section 28(2) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(2)The Board shall have power to specify such disclosure and process requirements through guidance notes or circulars, as may be necessary for protection of interest of investors, securities market and for regulation of all schemes, by listed companies for the benefit of their employees, involving dealing, directly or indirectly, in shares and matters connected therewith or incidental thereto.
