Regulation 30 - Issue of sweat equity shares to employees. - Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021

30. Issue of sweat equity shares to employees. A company whose equity shares are listed on a recognised stock exchange may issue sweat equity shares in accordance with section 54 of the Companies Act, 2013 (18 of 2013) and these regulations to its employees for their providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called.