Section 12(9)(j) in Companies (Share Capital and Debentures) Rules, 2014
(j)employee wise details of options granted to;-(i)key managerial personnel;(ii)any other employee who receives a grant of options in any one year of option amounting to five percent or more of options granted during that year.(iii)identified employees who were granted option, during any one year, equal to or exceeding one percent of the issued capital (excluding outstanding warrants and conversions) of the company at the time of grant;