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    <title>Amendment in rule 2 of Companies (Particulars of Employees) Rules, 1975</title>
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    <description>The amendment permits omission from the Board&#039;s report of particulars of overseas employees in the Information Technology sector who are not directors or relatives and who exceed specified remuneration thresholds, provided those particulars are furnished to the Registrar of Companies and made available to any shareholder who specifically requests them during the annual general meeting; Information Technology is defined by reference to clause (iii) to Explanation 2 to para 2.2.2 of the SEBI (Disclosure and Investor Protection) Guidelines, 2000.</description>
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