Hello Everyone!
Whether the concept of Alternate Director also applicable in case of Foreign Director as he is already residing outside India ?
director alternate concept applicability
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In case of appointment of Alternate Director, whether the Master Data of the Company reflects the Original Director too ?
director alternate appointment
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In what circumstances, special notice is required for the appointment of person other than the retiring auditor ?
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What is the offer period of private placement offer cum application letter in case shares are issued on private placement basis ?
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Is it possible to file the Unaudited Financial Statements of a Company, if yes, whether there is any option to file the Audited Financial Statements after filing of Unaudited Financials ?
company statements financials unaudited filing
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If an individual does not hold majority stake in the member company of the reporting company, whether filing of BEN-2 is applicable or not?
company reporting respect applicability
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Are there any restrictions or limitations on the number of foreign directors in an Indian Company ?
directors foreign number limitations
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Whether, any assets or liabilities for Indian party (i.e. domestic assets and liabilities) are to be included in the FLA return?
return included liabilities assets 
The issuance of shares to employees under an Employee Stock Option Plan (ESOP) is a significant decision that can impact the ownership and control of the company. Therefore, to ensure transparency and protect the interests of all shareholders, the Companies Act, 2013 requires that companies obtain a separate special resolution for the issuance of shares under an ESOP scheme.
A special resolution is a resolution that requires the approval of at least 75% of the shareholders present and voting at a general meeting. By requiring a separate special resolution for the issuance of shares under an ESOP scheme, the Act seeks to ensure that the decision is taken after due deliberation and with the consent of a significant majority of the shareholders.
Moreover, an ESOP scheme can dilute the existing shareholding of the company and impact the financial performance and growth prospects of the company. Therefore, the requirement of a separate special resolution for the issuance of shares under an ESOP scheme provides an additional layer of protection for the interests of the existing shareholders and ensures that the company's growth is aligned with their expectations.
Overall, the requirement of a separate special resolution for the issuance of shares under an ESOP scheme is a measure to ensure transparency, accountability, and fairness in the decision-making process of the company.