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    Question

    Section 2(88) of the Companies Act, 2013, defines the

    expression ‘________________’ as such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called. 
    A bonus shares Correct Answer Incorrect Answer
    B sweet equity shares Correct Answer Incorrect Answer
    C sweat equity shares Correct Answer Incorrect Answer
    D normal equity shares Correct Answer Incorrect Answer

    Solution

    The correct answer is C

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