Section 2(46) holding company
Effective from 12-09-2013 and font in blue from 09-02-2018
Regulation 2(1)(m)of LODR
“holding company”, in relation to one or more other companies, means a company of which such companies are subsidiary companies.
For the purposes of this clause, the expression “company” includes any body corporate;
Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018. To view the notification,Click Here
Commencement Notification dated 09.02.2018
Enforcement notification S.O.2754 (E) dated 12/09/2013
The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)