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of <h1>Clarification on 'Last Employment Held' in Companies (Particulars of Employees) Rules, 1975 for Consistent Reporting.</h1> Circular No. 33/76 dated September 28, 1976, addresses queries regarding the interpretation of terms in the Companies (Particulars of Employees) Rules, 1975. Specifically, it clarifies the term 'last employment held' as referring to the last position an employee held in any company or organization before joining the current company. It advises that details such as the designation and duration of the last employment should be provided. This clarification aims to ensure consistent reporting in compliance with the rules.
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