Securities And Exchange Board Of India - Subsection
Section 2(1)(bb) in The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018
(bb)"key managerial personnel" means the officers or personnel of the issuer who are members of its core management team (excluding board of directors) and includes members of the management one level below the executive directors of the issuer, functional heads and `key managerial personnel' as defined under the Companies Act, 2013 or any other person whom the issuer may declare as a key managerial personnel;