Under section 54 of the Companies Act, 2013 which shares can be issued at discount?

Sweat equity shares

The correct answer is option 2- Sweat equity shares.

Under section 54 of the Companies Act, 2013 Sweat equity shares can be issued at discount.

As per companies Act 2013, a company shall not issue shares at a discount except as provided in section 54 for issue of sweat equity shares.