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of <h1>Companies Must Disclose R&D and Technology Absorption Details Under Form B, Including Expenditure and Benefits &D</h1> The Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988, under Form B, mandates companies to disclose details regarding research and development (R&D) and technology absorption. Companies must report specific R&D areas, derived benefits, future plans, and R&D expenditure, including capital and recurring costs as a percentage of turnover. Additionally, companies must outline efforts in technology absorption, adaptation, and innovation, and the resulting benefits such as product improvement and cost reduction. For imported technology within the last five years, companies must provide details on the technology, year of import, absorption status, and future plans if not fully absorbed.
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