Sweat equity shares: Companies Act Regulation 2013
The article has been written by Mr. Rishi Kumar Yadav, is a law graduate from University college of Law (MLSU), Udaipur, Rajasthan. Abstract: Section 2(88) of the Companies Act, 2013 defines ‘sweat equity shares’ as equity shares issued by a company to its directors or employees at a discount or for consideration other than cash,…