Disclosure thresholds under Companies Act: revised remuneration limits apply and may be used for prior year reports. Revised disclosure thresholds for employee remuneration under section 217(2A) and the Companies (Particulars of Employees) Rules apply to Directors' Reports annexed to balance sheets for financial years closing on or after the revision date; additionally, Directors' Reports for the financial year ending 31 March 2002 may include employee details on the basis of the revised limits, as an administrative clarification for Regional Directors and Registrars.
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.
Disclosure thresholds under Companies Act: revised remuneration limits apply and may be used for prior year reports.
Revised disclosure thresholds for employee remuneration under section 217(2A) and the Companies (Particulars of Employees) Rules apply to Directors' Reports annexed to balance sheets for financial years closing on or after the revision date; additionally, Directors' Reports for the financial year ending 31 March 2002 may include employee details on the basis of the revised limits, as an administrative clarification for Regional Directors and Registrars.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
