Rule 8 details the matters to be specified in Board’s Report which shall now include a disclosure on maintenance of cost records, if applicable and a statement for compliance of Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
Further, Rule 8 would not apply to One Person Company (OPC) and Small Company. Accordingly, new Rule 8A has been introduced providing matters to be included in Board report of OPC and Small Company.
Recent Comments