Annual statement of accounts requires standardized disclosure of employee payments and provisions within the annual report. Annexure IV, prescribed under the SEBI (Form of Annual Statement of Accounts and Records) Rules, 1994, is to be attached to the Income and Expenditure Account and requires disclosure of payments to and provisions for employees with amounts in rupees for the year, identifying categories such as salaries, allowances, wages and bonus; contribution to provident fund; gratuity; and staff welfare expenses.
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Provisions expressly mentioned in the judgment/order text.
Annual statement of accounts requires standardized disclosure of employee payments and provisions within the annual report.
Annexure IV, prescribed under the SEBI (Form of Annual Statement of Accounts and Records) Rules, 1994, is to be attached to the Income and Expenditure Account and requires disclosure of payments to and provisions for employees with amounts in rupees for the year, identifying categories such as salaries, allowances, wages and bonus; contribution to provident fund; gratuity; and staff welfare expenses.
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