While some say this need not be disclosed for Whatsapp number database unlisted companies, some are of the view that whether listed or unlisted, if a company has MD/WTD/Manager, etc., whether appointed as Director / KMP u/s 203 of the Act or not remuneration details must be disclosed. Many corporates are touchy Whatsapp number database about disclosing details of managerial remuneration but they fail to understand that this information is in any case available in the Schedule to audited Balance Sheet, albeit to a Whatsapp number database lesser degree of disclosure.

Compliance and punishments Whatsapp number database under other Acts - how are we to know this? Difficult to ascertain because generally, the scope of work of a PCS (Practicing Company Secretary) does not extend to other enactments and this is a new Whatsapp number database requirement. There is no disclosure about such non-compliance and penalties in the financial statements also. How are we to sign that the information is correct unless we Whatsapp number database verify? These are but a few grey areas and challenges faced by a CS in the Annual Return filing this year.

The penalties on CSS are significant for wrong information filled in. Therefore it may help to take the following steps: - Study the e-form Whatsapp number database completely and prepare a checklist of information required and begin only when full data is available. At least for the next season's filing better clarity may be available. - Do send the Whatsapp number database filled form to the client for their confirmation. - Wherever required, insist on a Management Representation Letter. Currently, several disclosures are subject to interpretations and corporates are not sharing certain information based on advice received from other experts or internal decisions.