1.     Particulars of employees u/s. 217(2A)

 Particulars regarding company's employees to be attached to and form part of Director's report u/s. 217(2A) read with Companies (Particulars of Employees) Rules, 1975 is to be given in case of employees having remuneration of Rs. 60 lakhs or more per annum (Rs. 24 lakhs up to 30-3-2011), and in case of employees employed for a part of the year having remuneration above Rs. 5,00,000 per month (Rs. 2,00,000 up to 30-3-2011).

 Particulars of employees of companies engaged in ‘Information Technology’ sector, posted and working in a country outside India, not being director or their relatives drawing remuneration in excess of the amounts stated in the above para, shall not be included in such statement which has to be attached to and form part of the Director’s report, but such particulars shall be furnished to the Registrar of Companies. (G.S.R. No. 212 (E) dated 24th March, 2004).

2.     Directors' responsibility statement u/s. 217 (2AA)

 The Directors' report shall also include a Directors' responsibility statement containing specified matters.