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of <h1>SEBI Amends Share-Based Employee Benefits Regulations: Redefines 'Employee,' Updates Share Transaction Rules, Removes 'Associate' Term.</h1> The Securities and Exchange Board of India (SEBI) has issued amendments to the Share Based Employee Benefits Regulations, 2014. These changes redefine the term 'employee' to include permanent employees and directors, excluding independent directors and those holding more than 10% of company shares. It also specifies that share transactions can occur off-market or on the stock exchange. The term 'associate' is removed from certain clauses, and trustees of a trust can vote on shares for three years from October 28, 2014. These amendments take effect upon publication in the Official Gazette.
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