valid as on 02/04/2020

Section 2(77) relative
Effective from 12-09-2013

Regulation 2(1)(zd) of LODR

“relative”, with reference to any person, means any one who is related to another, if—

(i) they are members of a Hindu Undivided Family;

(ii) they are husband and wife; or

(iii) one person is related to the other in such manner

Refer rule 4 of the Companies (Specification of definitions details) Rules, 2014. To view the rule,Click Here

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.


Enforcement notification S.O.2754 (E) dated 12/09/2013


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