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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>Lock-in requirements for ESPS shares specify minimum holding, with exceptions for merger, death, incapacity, and public issues.</h1> Companies may set ESPS share prices subject to compliance with regulation 15 accounting policies. ESPS shares are subject to a lock-in from allotment for a prescribed minimum period, but prior lock-in in respect of shares of a transferor company is adjustable on merger; the lock-in does not apply from the date of an employee's death or permanent incapacity; and ESPS shares issued at the same price as a concurrent public issue are exempt from lock-in.

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