Secondary acquisition limits restrict employee benefit trusts from trading InvIT units and require unitholder approval. Regulation 17J bars use of the employee benefit trust for trading in InvIT units, caps secondary acquisition in a financial year and in aggregate, excludes units issued or gifted from the ceiling, requires unitholder approval for secondary acquisition, mandates a six-month minimum holding for units acquired, requires seven-working-day advance disclosure of planned acquisition periods to exchanges and depositories, prohibits employees of the investment manager from selling units during that period, and obliges submission of employee details including PANs for depository-imposed lock-ins.