Section 2(1)(c) in The Public Sector Iron and Steel Companies (Restructuring) and Miscellaneous Provisions Act, 1978
(c)"corresponding unit", in relation to-(i)the Integral Company, means that unit of the Integral Company which corresponds to the unit of the dissolved company or the transferred company in which the concerned officer or other employee was holding office before the transfer of the said unit;(ii)a transferee company, means that unit of a transferee company which corresponds to the unit of the dissolved company in which the concerned officer or other employee was holding office before the transfer of the said unit;