Sweat Equity Shares
Sec 2(88) of Companies Act, 2013 Defines Sweat Equity Shares “Sweat Equity shares means such equity shares as are issued by a company to itsdirectors or Employees at a discount or for consideration, other than cash, forproviding their know-how or making available rights in the nature of intellectualproperty rights or value additions.” Employees, Directors, KMP,…