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of <h1>Companies Act Section 217: IT Employee Details Abroad Excluded from Board Report, Submitted to Registrar Instead.</h1> The Companies (Particulars of Employees) Rules, 1975 require the Board's report under section 217 of the Companies Act, 1956, to include details about employees such as designation, remuneration, employment nature, terms and conditions, duties, qualifications, experience, employment start date, age, previous employment, and equity shareholding. For employees in the Information Technology sector working abroad and earning above a specified threshold, these details are excluded from the Board's report but must be submitted to the Registrar of Companies and made available to shareholders upon request during the annual general meeting.
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