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of <h1>Employees Risk Forfeiture or Refund if ESOS Stock Options Unexercised or Unvested Under Regulation 20, 2021.</h1> Regulation 20 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, outlines the consequences for employees who fail to exercise their stock options under the Employee Stock Option Scheme (ESOS). If an employee does not exercise their option within the designated period, the company may forfeit any amount paid at the time of grant, vesting, or exercise. Alternatively, if the options do not vest due to unmet conditions, the company may refund the amount paid by the employee.
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