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Securities and Exchange Board of India issued ESOP guidelines in 1999. The idea behind this was to reward and motivate employees for their commitment and hard work. SEBI defines employee stock options as ¡§option given to the whole-time directors, officers or employees of a company which gives such
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About the Author

Chartered Accountant

Hi, Im Rayan Sequeira a Chartered Accountant a Cost and Works Accountant, currently working forPricewaterhouseCoopers CI LLP. I have experience in varied fields ranging from Due Diligence reviews in Mergers Acquisitions, Statutory Audits of various categories of companies, Tax Audits of various business entities, ... Read more


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