ESOP
Regulations

ESOP Regulations

Companies Act

> Companies (Share Capital and Debentures) Rules, 2014

Accounting

> Guidance Note by ICAI

> IND AS 101 – First Time Adoption of Indian Accounting Standards

> IND AS 102 – Share Based Payments

Taxation

> Section 17 of Income tax Act

> Rule 3 of Income Tax Rules

FEMA

> Transfer or Issue of Security by a person resident outside India

> Master Direction – Foreign Investment in India