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You are here: Home > Section 188

Related Party Transactions under the Companies Act, 2013: A Plain-Language Guide to Sections 2(76), 177 and 188

  • 09 Oct 2026
  • Arpan Bohra and Co
  • Companies Act 2013
  • Comments Off on Related Party Transactions under the Companies Act, 2013: A Plain-Language Guide to Sections 2(76), 177 and 188
Featured image for a guide to related party transactions under the Companies Act, 2013, listing five steps from disclosure of interest to record and disclosure

Related party transactions under the Companies Act, 2013 explained: who is a related party, Sec 188 and 177 approvals, thresholds, AOC-2 and penalties.

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