Costing Standards Accounting Standards E-Forms

The Companies Act, 1956

Preliminary (1 to 10D)

Section 6 Meaning of "relative"

A person shall be deemed to be a relative of another, if, and only if, -

         (a)      they are members of a Hindu undivided family; or

         (b)      they are husband and wife; or

         (c)      the one is related to the other in the manner indicated in Schedule IA.]