Offer for Sale to employees: promoters may use stock exchange mechanism for employee share allocations under prescribed procedural safeguards. Offer for Sale to employees may be conducted through the stock exchange mechanism as an additional option. Employee bids occur under a new 'Employee' category on T+1 day alongside retail, with reserved shares disclosed in the OFS notice; bids are placed at the retail cut-off price subject to any discount, employees pay 100% upfront margin, bids are segregated and not displayed, allotment is based on PAN details supplied on T-1 day, and promoters must transfer total OFS shares including the employee portion to the designated clearing corporation on T-1 day.