1. Introduction and Background The Corporate Laws (Amendment) Bill, 2026 (Bill No. 85 of 2026), introduced by the Ministry of Corporate Affairs (MCA), proposes a range of changes to the Limited Liability Partnership Act, 2008 and the Companies Act, 2013. These proposed amendments are aimed at modernising corporate regulation and bringing it in line with...
SEBI had notified the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (“SEBI (SBEB & SE) Regulations”) in place of erstwhile Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014 to streamline and rationalize the existing provisions with best global practices, vide its notification dated August 13, 2021....
INTRODUCTION With an aim to prohibit unfair practices in secondary acquisition of shares along with identifying and realizing the international theories of Stock Appreciation Rights, General Employee Benefit Schemes and Retirement Benefit Schemes, SEBI in the year 2014 notified Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014 (“SEBI Regulations”). General Employee...
The term ESOP i.e. Employee Stock Option Plans is prevalent worldwide. The concept is no more restricted to a particular country or continent. It originated way back in 1956 in the USA. The first step was taken by the pioneer of ESOP, Mr. Louis Orth Kelso and from that time till now the 50-plus years...
