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Regulation 14 - Disclosures. - Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021Extract 14. Disclosures. In addition to the information that a company is required to disclose in relation to employee benefits under the Companies Act, 2013 (18 of 2013), the Board of Directors of such a company shall also disclose the details of the scheme(s) being implemented, as specified in Part F of Schedule I of these regulations.
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