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        Companies Law

        Board’s report - Companies (Particulars of Employees) Rules, 1975 ‑ Certain queries regarding terms “remuneration” and “last employment held” and other matters connected therewith clarified

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        Particulars of employees must be included within the directors' report; loose annexures do not satisfy statutory compliance. The Companies (Particulars of Employees) Rules, 1975 require specified employee particulars to be presented as part of the directors' report; furnishing those particulars in a loose annexure appended to the report does not constitute proper statutory compliance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Particulars of employees must be included within the directors' report; loose annexures do not satisfy statutory compliance.

                                The Companies (Particulars of Employees) Rules, 1975 require specified employee particulars to be presented as part of the directors' report; furnishing those particulars in a loose annexure appended to the report does not constitute proper statutory compliance.


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