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    <description>The Companies (Removal of Difficulties) Fifth Order, 2014 substitutes the word &quot;and holds&quot; for the inadvertent &quot;or holds&quot; in sub-clause (v) of clause (76) of the Companies Act definitions, effective on publication, thereby correcting the definition of related party to reflect the intended conjunctive meaning.</description>
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      <description>The Companies (Removal of Difficulties) Fifth Order, 2014 substitutes the word &quot;and holds&quot; for the inadvertent &quot;or holds&quot; in sub-clause (v) of clause (76) of the Companies Act definitions, effective on publication, thereby correcting the definition of related party to reflect the intended conjunctive meaning.</description>
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