Securities And Exchange Board Of India - Subsection
Section 2(1)(b) in Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014
(b)"associate" of any person [means "associate company" as defined under the Companies Act, 2013 or under the applicable accounting standards and shall also include] [Substituted 'includes' by Notification No. SEBI/LAD-NRO/G.N./2016-17/021, dated 29.11.2016 (w.e.f. 26.9.2014).],-