Section 8(1)(a) in Companies (Share Capital and Debentures) Rules, 2014
(a)a permanent employee of the company who has been working in India or outside India, [***] [Omitted 'for at least last one year' by Notification No. G.S.R. 434(E), dated 7.5.2018 (w.e.f. 31.3.2014).]; or