1.1.4- Companies (Specification of definitions details) Rules, 2014.

4. List of relatives in terms of clause (77) of section 2.-

A person shall be deemed to be the relative of another, if he or she is related to another in the following manner, namely:-

(1) Father:
Provided that the term “Father” includes step-father.

(2) Mother:
Provided that the term “Mother” includes the step-mother.

(3) Son:
Provided that the term “Son” includes the step-son.

(4) Son’s wife.

(5) Daughter.

(6) Daughter’s husband.

(7) Brother:
Provided that the term “Brother” includes the step-brother;

(8) Sister:
Provided that the term “Sister” includes the step-sister.