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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Regulation 26 outlines GEBS administration; share limit capped at 10% of scheme's assets, certified by secretarial auditor.</h1> Regulation 26 of the Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021, outlines the administration and implementation of the General Employee Benefits Scheme (GEBS). The scheme must detail its implementation and operation. The shares involved should not exceed 10% of the book, market, or fair value of the scheme's total assets, based on the latest balance sheet. The company's secretarial auditor is required to certify compliance with this share limit when the balance sheet is adopted.
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