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

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..... No. 4/77 [8/27(217)/75‑CL‑V], dated 16‑4‑1977. Subject:- Board's report - Companies (Particulars of Employees) Rules, 1975 ‑ Certain queries regarding terms "remunerati .....

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..... perquisites allowed by companies should be valued on the basis of the Income‑tax Act, 1961 and the Rules made there under as stated in Note 2 below item (x) to para 3 in Part II of Schedule VI. .....

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