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ARTICLE · 27 AUGUST 2021

SEBI's New Equity-Based Benefit And Sweat Equity Regime: An Overview

Khaitan & Co.
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Through its notification published in the Official Gazette on 13 August 2021, the Securities and Exchange Board of India (SEBI) has brought into effect (immediately from 13 August 2021)

IndiaEmployment and HR
Shabnam Shaikh
Shabnam Shaikh
Anshul Prakash
Anshul Prakash
Abhisek Choudhury
Abhisek Choudhury
Deeksha Malik
Deeksha Malik
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Through its notification published in the Official Gazette on 13 August 2021, the Securities and Exchange Board of India (SEBI) has brought into effect (immediately from 13 August 2021) the SEBI (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (2021 Regulations). The 2021 Regulations have replaced the SEBI (Issue of Sweat Equity) Regulations, 2002 (Sweat Equity Regulations) and the SEBI (Share Based Employee Benefits) Regulations, 2014 (SBEB Regulations), and the new regime will assume relevance even for existing share-based benefit schemes. In this ERGO, we navigate through the key changes brought about by the 2021 Regulations.

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