Share based payment classification clarified: vesting adjustments, cash settled fair value remeasurement and tax withholding treatment specified. Amendments to Ind AS 102 clarify that vesting conditions other than market conditions are excluded from grant date fair value and instead adjust the expected number of instruments to vest; cash settled share based payments are measured at fair value with remeasurement to profit or loss each reporting period; tax driven net settlement features may leave an arrangement classified as equity settled and shares withheld to fund tax payments are accounted as a deduction from equity. Transitional provisions require remeasurement or reclassification of unvested or vested but unexercised awards on initial application.