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Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988 - Companies Law - Letter: No. 14/46/85‑CL‑V,Extract Letter: No. 14/46/85 CL V, dated 23 6 1989. Subject:- Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988 Applicable to Companies whose annual accounts have closed on or after April 1, 1989 The Companies (Disclosure of Particulars in the Report of the Board of Directors) Rules, 1988, which have come into force on April 1, 1989, will apply to Companies whose annual accounts have closed on or after April 1, 1989.
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