(2A) 3[ (a) The Board' s report shall also include a statement showing the name of every employee of the company who-
if employed throughout the financial year, was in receipt of remuneration for that year which, in the aggregate, was not less than 4[ such sum as may be prescribed]; or
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 4[ such sum per month as may be prescribed; or]
5[ 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.
The statement referred to in clause (a) shall also indicate,-
whether any such employee is a relative of any director or manager of the company and if so, the name of such director, and
such other particulars as may be prescribed. Explanation.-" Remuneration" has the meaning assigned to it in the Explanation to section 198.]