Securities And Exchange Board Of India - Subsection
Section 10(3)(b) in The Securities and Exchange Board of India (Issue and Listing of Securitised Debt Instruments and Security Receipts) Regulations, 2008
(b)the expression "under the same management" shall have the meaning derived from sub-section (1B) of section 370 of the Companies Act, 1956 (1 of 1956).