not able to identify your question, please re-check page number and also mention key words of question
question 42 page 14 Sample Question 1 MCQ (Final) , Narang and Co , emloyee Benefits question
these questions are from foreign authors so they are not thinking about company act and there is no such mention in question or options.
a — is not answer as it is advocacy threat
b — is not the case as it is not competence matter
d — such disclosure is not required by any standard
so best choice and suitable is c
so dont apply company act unless mentioned in question or options