AdditionCOMPANIES_ACT_2013
Official PDF (p. 4)COMPANIES_ACT_2013 · Section 134 / Accounts Rules
Mandatory POSH Quantitative Data and Maternity Benefit Disclosures in Board's Report
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Board's report required generic statements regarding sexual harassment compliance.
New PositionAmended
Mandatory disclosure of quantitative complaints data (received, disposed, pending >90 days) and affirmative declaration of compliance with Maternity Benefit Act, 1961.
Affected Syllabus Chapters
business-laws-and-ethics
companies-act-2013
Code: companies-act-2013
Authority Document Reference
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