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Regulation 28 - Applicability - Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021Extract CHAPTER IV ISSUE OF SWEAT EQUITY BY A LISTED COMPANY PART A 28. Applicability Nothing contained in this chapter shall apply to an unlisted company: Provided that an unlisted company coming out with initial public offer and seeking listing of its securities on the recognized stock exchange, pursuant to issue of sweat equity shares, shall comply with the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirement) Regulations, 2018.
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