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[Cites 0, Cited by 0] [Section 5(2)] [Section 5] [Entire Act]

Securities And Exchange Board Of India - Subsection

Section 5(2)(a) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018

(a)outstanding options granted to employees, whether currently an employee or not, pursuant to an employee stock option scheme in compliance with the Companies Act, 2013, the relevant Guidance Note or accounting standards, if any, issued by the Institute of Chartered Accountants of India or pursuant to the Companies Act, 2013, in this regard;