Securities And Exchange Board Of India - Subsection
Section 2(1)(b) in Securities and Exchange Board of India (Real Estate Investment Trusts) Regulations, 2014
(b)"associate" of any person [shall be as defined under the Companies Act, 2013 or under the applicable accounting standards and shall also include following] [Substituted 'includes' by Notification No. SEBI/L.A.D.-NRO/GN/2016-17/022, dated 29.11.2016 (w.e.f. 26.9.2014).],-(i)any person controlled, directly or indirectly, by the said person;(ii)any person who controls, directly or indirectly, the said person;(iii)where the said person is a company or a body corporate, any person(s) who is designated as promoter(s) of the company or body corporate and any other company or body corporate with the same promoter(s);(iv)where the said person is an individual, any relative of the individual;(v)[, (vi), (vii) and (viii) ***.] [Omitted by Notification No. SEBI/L.A.D.-NRO/GN/2016-17/022, dated 29.11.2016 (w.e.f. 26.9.2014).]