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Section 2(46)

(46) Holding Company

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.

Explanation

For the purposes of this clause, the expression “company” includes any body corporate;

Explanation

Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018.