SEBI vide its notification dated 8th September, 2025 has amended Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (“SEBI SBEBSE Regulations, 2021”). These amendments shall be called the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) (Amendment) Regulations, 2025.
They shall come into force on the date of their publication in the Official Gazette (8th September 2025).