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[Cites 0, Cited by 0] [Section 3(1)] [Section 3] [Entire Act]

Union of India - Subsection

Section 3(1)(e) in National Financial Reporting Authority Rules, 2018

(e)a body corporate incorporated or registered outside India, which is a subsidiary or associate company of any company or body corporate incorporated or registered in India as referred to in clauses (a) to (d), if the income or networth of such subsidiary or associate company exceeds twenty per cent. of the consolidated income or consolidated networth of such company or the body corporate, as the case may be, referred to in clauses (a) to (d).