Certain queries regarding terms “remuneration” and “last employment held” and other matters connected therewith clarified

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....6-4-1977 Circular<br>Companies Law<br>Circular: No. 4/77 [8/27(217)/75&#8209;CL&#8209;V], dated 16&#8209;4&#8209;1977. Subject:- Board's report - Companies (Particulars of Employees) Rules, 1975 &#....

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.... dated 6&#8209;8&#8209;1976 (printed above), or the perquisites allowed by companies should be valued on the basis of the Income&#8209;tax Act, 1961 and the Rules made there under as stated in Note 2 ....