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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Trust-based implementation of employee share schemes limits secondary acquisitions and prescribes trustee eligibility and disclosure obligations.</h1> Regulation 3 governs implementation of employee share-based schemes through irrevocable trusts, mandating that schemes involving secondary acquisition or gifts be trust-implemented and that the decision to use a trust be taken at shareholder approval. A single trust can operate multiple schemes with separate accounts; SEBI-prescribed trust-deed provisions must be filed. Trustees are disqualified if they are company insiders or significant holders; trust shares are classified as non-promoter non-public and trustees must not vote them. Secondary acquisition is subject to annual and aggregate ceilings, holding periods, restricted transfers, prohibition on derivatives, and insider trading compliance.

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