Companies (Particulars of Employees) Rules, 1975

1A. Application

These Rules shall apply to such employees whose remuneration is-

(a) not less than rupees ²[twelve lakhs ] per financial year for the purpose of sub-clause ( i ) of clause (a) of sub-section (2A); and

(b) not less than rupees ²[one lakh ] per month, for the purposes of sub-clause (ii) of clause (a) of sub-section (2A).]