https://www.taxtmi.com/acts?id=18518 Rule 5 requires listed companies to disclose in the Board's report the ratio of each director's remuneration to the median employee remuneration, percentage increases for directors and specified managerial personnel, percentage increase in median employee pay, number of permanent employees, average percentile increase for non-managerial staff with comparison and justification against managerial increases, and an affirmation that remuneration is in accordance with the company's remuneration policy; it also mandates a statement identifying top-remunerated employees and specified particulars for such employees, with filing and shareholder-request procedures for overseas employee particulars. en-us Wed, 02 Apr 2014 14:05:06 +0530 Wed, 18 Feb 2026 12:48:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18518 Rule 5 requires listed companies to disclose in the Board's report the ratio of each director's remuneration to the median employee remuneration, percentage increases for directors and specified managerial personnel, percentage increase in median employee pay, number of permanent employees, average percentile increase for non-managerial staff with comparison and justification against managerial increases, and an affirmation that remuneration is in accordance with the company's remuneration policy; it also mandates a statement identifying top-remunerated employees and specified particulars for such employees, with filing and shareholder-request procedures for overseas employee particulars. Act-Rules Companies Law Wed, 02 Apr 2014 14:05:06 +0530 https://www.taxtmi.com/acts?id=18518