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List of “Relatives” under Section 2(77) of Companies Act 2013

Before we get to know what ‘Relative’ means under the Companies Act, 2013 and who are the persons who will be considered as Relatives, one may wonder 'why do we need to know in the first place as to who are the Relatives under the Companies Act, 2013?'.

There are many references with regard to the "relatives" under the Companies Act, 2013, rules made thereunder and other regulations, wherein restrictions and limitations are put on such relatives of any directors or shareholders or key managerial persons or officers in default of a company to carry out any transactions or any other things as prescribed.

Therefore, it is important to know the criteria of all those persons who are covered under the definition of 'Relative'.

Definition of ‘Relative’

Clause (77) of Section 2 of the Companies Act 2013 defines "Relative" as under: 

"Relative", with reference to any person, means any one who is related to another, if—

(i) they are members of a Hindu Undivided Family;
(ii) they are husband and wife; or
(iii) one person is related to the other in such manner as may be prescribed.

Further, as per Rule 4 of the Companies (Specification of definitions details) Rules, 2014, a person shall be deemed to be a relative of another, if he or she is related to another in the following manner, namely:-

(1) Father:
Provided that the term “Father” includes step-father.
(2) Mother:
Provided that the term “Mother” includes the step-mother.
(3) Son:
Provided that the term “Son” includes the step-son.
(4) Son’s wife.
(5) Daughter.
(6) Daughter’s husband.
(7) Brother:
Provided that the term “Brother” includes the step-brother;
(8) Sister:
Provided that the term “Sister” includes the step-sister.


  1. Can Ex Directer/shareholder of PVT LTD can become auditor on the same company after 4 years of sale of shares and resignation as director ?

    kindly advise with relevant logic

  2. Is Father in law termed as relative?


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