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        SEBI

        Regulation 8 - Winding up of the schemes.

        Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021
        Chapter II
        SCHEMES-IMPLEMENTATION AND PROCESS

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        Winding up of employee share schemes permits loan repayment, employee distribution, or transfer to another scheme with shareholder approval. On winding up of trust implemented schemes, after meeting all trust obligations, excess monies or shares shall be utilised for repayment of loan, distribution to employees, or, with shareholder approval and recommendation of the compensation committee, transferred to another scheme under these regulations.
                          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.

                                Winding up of employee share schemes permits loan repayment, employee distribution, or transfer to another scheme with shareholder approval.

                                On winding up of trust implemented schemes, after meeting all trust obligations, excess monies or shares shall be utilised for repayment of loan, distribution to employees, or, with shareholder approval and recommendation of the compensation committee, transferred to another scheme under these regulations.


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