The Central Government has issued a notification dated 31st March 2011, to amend the Companies(Particulars of Employees) Rules, 1975. Through this amendment it has raised the limit of remuneration received by the employees of the Company, whose details are required to be included in the report of Board of Directors. Earlier, the limit of remuneration was Rs 24 lacs per financial year or Rs 2 lacs per month, or above, which has been increased to Rs 60 lacs per financial year or Rs 5 lacs per month, or above.

Therefore pursuant to section 217(2A) of the Companies Act, 1956 APEX-Human Capital Index has started following the amended reporting pattern for data of section 217 (2A) from financial year 2011.