Insertion of new section 45NAA.

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..... ancial company to annex to its financial statements or furnish separately, within such time and at such intervals as may be specified by the Bank, such statements and information relating to the business or affairs of any group company of the non-banking financial company as the Bank may consider necessary or expedient to obtain for the purposes of this Act. (2) Notwithstanding anything to the con .....

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..... gulations made thereunder for listed companies); (v) related party; (vi) common brand name (that is usage of a registered brand name of an entity by another entity for business purposes); and (vii) investment in equity shares of twenty per cent. and above in the entity; (b) Accounting Standards means the Accounting Standards notified by the Central Government under section 133, read with section 4 .....

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