https://www.taxtmi.com/acts?id=40198 A SAR scheme must specify how it will be implemented and operated; a company may adopt cash settled or equity settled SARs, but any fractional shares arising on equity settlement must be settled in cash. Offers of SARs cannot be made to prospective grantees until the company has provided the disclosures required by the Regulations (Part G of Schedule I). en-us Tue, 17 Aug 2021 10:11:33 +0530 Mon, 05 Aug 2024 16:35:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40198 A SAR scheme must specify how it will be implemented and operated; a company may adopt cash settled or equity settled SARs, but any fractional shares arising on equity settlement must be settled in cash. Offers of SARs cannot be made to prospective grantees until the company has provided the disclosures required by the Regulations (Part G of Schedule I). Act-Rules SEBI Tue, 17 Aug 2021 10:11:33 +0530 https://www.taxtmi.com/acts?id=40198