Clarification with regard to holding of shares in a fiduciary capacity by associate company under section 2(6) of the Companies Act, 2013.

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..... Law - General Circular no. 24/2014 F. N: 01/ 13/2013 -CL-V Government of India Ministry of Corporate Affairs A' Wing, 5 th Floor, Shastri Bhawan Dr. Rajendra Prasad R .....

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..... held by a company in another company in a 'fiduciary capacity' shall not be counted for the purpose of determining the relationship of 'associate company' under section 2(6) of the .....

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