Securities And Exchange Board Of India - Subsection
Section 239(a) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(a)equity shares allotted to employees, whether currently an employee or not, under an employee stock option or employee stock purchase scheme of the issuer prior to the initial public offer, if the issuer has made full disclosures with respect to such options or scheme in accordance with Part A of Schedule VI;
