All about Related Party Transactions – Part 1 (Definition Part)
Framework Companies Act – Sections 177 & 188 SEBI (LODR) – Regulation 23 Accounting – AS 18, Ind AS 24 What is a Related Party? (Answered as per Companies Act) Individual Sense :- Director, Relative of Director KMP, Relative of KMP Director (and his/her relative) of Holding Company (Except Independent Director) KMP (and his/her relative) …
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