Section 5(24)(m) in Insolvency And Bankruptcy Code, 2016
(m)any person who is associated with the corporate debtor on account of-(i)participation in policy making processes of the corporate debtor; or(ii)having more than two directors in common between the corporate debtor and such person; or(iii)interchange of managerial personnel between the corporate debtor and such person; or(iv)provision of essential technical information to, or from, the corporate debtor;