Section 2(1)(d) in Companies (Significant Beneficial Owners) Rules, 2018
(d)"majority stake" means; -(i)holding more than one-half of the equity share capital in the body corporate; or(ii)holding more than one-half of the voting rights in the body corporate; or(iii)having the right to receive or participate in more than one-half of the distributable dividend or any other distribution by the body corporate;