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Loan and investment by a company under section 186 of the Act.

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....d subsidiary company or a joint venture company, or acquisition is made by a holding company, by way of subscription, purchase or otherwise of, the securities of its wholly owned subsidiary company, the requirement of sub-section (3) of section 186 shall not apply: Provided that the company shall disclose the details of such loans or guarantee or security or acquisition in the financial statement....

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....lations, 2021 in the ordinary course of its business".] (3) No company registered under section 12 of the Securities and Exchange Board of India Act, 1992 and also covered under such class or classes of companies which may be notified by the Central Government in consultation with the Securities and Exchange Board, shall take any inter-corporate loan or deposits, in excess of the limits specified....