The Ministry of Corporate Affairs has issued Companies (Removal of difficulties) Fifth Order, 2014 dated 9th July, 2014 in order to provide clarification with respect to the clause V in the definition of Related Party which contained the word ‘or’ shall now be substituted with ‘and’ as the position became difficult because of the use of ‘or’ which defeated the applicability of the provisions.
The order containing the above details can also be accessed at the link below.
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