Disclosure threshold under section 217(2A) changed, altering which employees must be reported in the Board's Report. The Companies (Particulars of Employees) Rules, 1975 were amended to raise the salary-based eligibility for inclusion of employee names and particulars in the statement required under section 217(2A) of the Companies Act, 1956, thereby changing the monetary threshold that determines which employees must be disclosed in the Board's Report.
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Provisions expressly mentioned in the judgment/order text.
Disclosure threshold under section 217(2A) changed, altering which employees must be reported in the Board's Report.
The Companies (Particulars of Employees) Rules, 1975 were amended to raise the salary-based eligibility for inclusion of employee names and particulars in the statement required under section 217(2A) of the Companies Act, 1956, thereby changing the monetary threshold that determines which employees must be disclosed in the Board's Report.
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