What is sweat shares
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Amar Kumar 6 years, 4 months ago
Sweat Equity Shares are the equity shares issued by the company to its employees or directors at a discount or for a consideration other than cash for providing know how or making available rights in the nature of intellectual property rights or value additions, by whatever name called. Section 79A of the Companies Act, 1956 permits a company to issue sweat equity shares of a company subject to the guidelines to be issued in this regard.
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