Employee's Stock Option - Companies Law Ready Reckoner - Companies Law

As per section 2(37) of the Companies Act, 2013, unless the context otherwise requires, Employee's Stock Option means- the option given to the directors, officers or employees of a company or of its holding company or subsidiary company or companies, if any, which gives such directors, officers or employees, the benefit or right to purchase, or to subscribe for, the shares of the company at a future date at a pre-determined price;