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<h1>InvITs must disclose unit-based employee benefits and option values in Annual Reports per SEBI Schedule IX, Part F.</h1> The investment manager of an Infrastructure Investment Trust (InvIT) is required to disclose details of any unit-based employee benefit scheme in the InvIT's Annual Report, as specified in Part F of Schedule IX of the SEBI regulations. Additionally, the value of options granted under such a scheme must be included as part of employee compensation and disclosed in the Annual Report. These requirements were introduced through a notification by SEBI on July 9, 2024.