Regulation 36 - Placing of auditor’s certificate before annual general meeting. - Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021

36. Placing of auditor s certificate before annual general meeting. In the general meeting subsequent to the issue of sweat equity shares, the Board of Directors shall place before the shareholders, a certificate from the secretarial auditor of the company that the issue of sweat equity shares has been made in accordance with these regulations and in accordance with the resolution passed by the company authorizing the issue of such sweat equity shares.