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of <h1>Definition of 'Relative' in Clause (77) of Section 2: Includes Parents, Children, Siblings, and Their Spouses.</h1> A person is considered a relative under clause (77) of section 2 if related in the following ways: father (including step-father), mother (including step-mother), son (including step-son), son's wife, daughter, daughter's husband, brother (including step-brother), and sister (including step-sister). These definitions are specified under the Companies (Specification of definitions details) Rules, 2014.
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