Section 2(1)(f) in Companies (Significant Beneficial Owners) Rules, 2018
(f)[ "reporting company" means a company as defined in clause (20) of section 2 of the Act, required to comply with the requirements of section 90 of the Act; [Inserted by Notification No. G.S.R. 100(E), dated 8.2.2019 (w.e.f. 13.6.2018).]