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<h1>Offer for Sale to employees: promoters may use stock exchange mechanism for employee share allocations under prescribed procedural safeguards.</h1> 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.