Section 19B in The Companies (Indian Accounting Standards) Rules, 2015
19B. For each unconsolidated subsidiary, an investment entity shall disclose:
(a)the subsidiary's name;(b)the principal place of business (and country of incorporation if different from the principal place of business) of the subsidiary; and(c)the proportion of ownership interest held by the investment entity and, if different, the proportion of voting rights held.
