Securities And Exchange Board Of India - Subsection
Section 2(1)(l) in Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014
(l)"general employee benefits scheme or GEBS" means any scheme of a company framed in accordance with these regulations, dealing in shares of the company or the shares of its listed holding company, for the purpose of employee welfare including healthcare benefits, hospital care or benefits, or benefits in the event of sickness, accident, disability, death or scholarship funds, or such other benefit as specified by such company;