Securities And Exchange Board Of India - Subsection
Section 2(2)(B) in Securities and Exchange Board of India (Central Database of Market Participants) Regulations, 2003
(B)where such person is a body corporate,(i)a subsidiary or holding company of that body corporate;(ii)any company in which the said body corporate holds 26% or more of the equity share capital;(iii)any company which holds 26% or more of the equity share capital of the said body corporate;(iv)any company in which a group of persons holds 26% or more of the equity share capital and that group of persons also holds 26% or more of the equity share capital in such body corporate;(v)any other body corporate under the same management as the said body corporate within the meaning of sub-section (1B) of section 370 of the Companies Act, 1956;