Section 142(b) in The Companies (Amendment) Act, 2000
(b)in sub- section (2),-(i) for clause (b), the following clause shall be substituted, namely:-" (b) any loan made by a holding company to its subsidiary company;";(ii)for clause (c), the following clause shall be substituted, namely:-" (c) any guarantee given or security provided by a holding company in respect of any loan made to its subsidiary company.";