(2A)(a)[The Board's report shall also include a statement showing the name of every employee of the company who-(i)if employed throughout the financial year, was in receipt of remuneration for that year which, in the aggregate, was not less than [such sum as may be prescribed]; or(ii)[if employed for a part of the financial year, was in receipt of remuneration for any part of that year, at a rate which, in the aggregate, was not less than [such sum per month as may be prescribed] [ Inserted by Act 41 of 1974, Section 22 (w.e.f. 1.2.1975).]; or](iii)[if employed throughout the financial year or part thereof, was in receipt of remuneration in that year which, in the aggregate, or as the case may be, at a rate which, in the aggregate, is in excess of that drawn by the Managing Director or whole-time Director or manager and holds by himself or along with his spouse and dependent children, not less than two per cent., of the equity shares of the company.] [Inserted by Act 31 of 1988, Section 30 (w.e.f. 15.6.1988). ](b)The statement referred to in clause (a) shall also indicate,-(i)whether any such employee is a relative of any Director or manager of the company and if so, the name of such Director, and(ii)such other particulars, as may be prescribed.Explanation .-"Remuneration" has the meaning assigned to it in the Explanation to section 198.
