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of <h1>Clarification on Employee Details: Must Be in Directors' Report, Not Loose Annexure, per Companies Act Section 217(2A).</h1> The circular addresses queries related to the Companies (Particulars of Employees) Rules, 1975, specifically regarding the terms 'remuneration' and 'last employment held.' It clarifies that including particulars of employees in a loose annexure to the directors' report does not comply with section 217(2A) of the Companies Act. The document emphasizes that proper compliance requires these details to be integrated within the directors' report itself, rather than as a separate, unattached document. This guidance aims to ensure accurate and consistent reporting practices under the specified section of the law.
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