Section - 2(46), Holding company defined under (CA, 2013)

Section - 2(46), Holding company defined under (CA, 2013)

Co. Law, Sebi, Audit & A/c

Definitions

(46) "holding company", in relation to one or more other companies, means a company of which such companies are subsidiary companies;


Explanation.—For the purposes of this clause, the expression "company" includes any body corporate.