Rule 8 Non-Applicability
- Text as on
- 14 August 2026
8. Non-Applicability.-These rules shall not be made applicable to the extent the share
of the reporting companyDefined in rule 2(f): reporting company means a company as defined in clause (20) of section 2 of the Act, required to comply with the requirements of section 90 of the Act is held by,-
(a) the authority constituted under sub-section (5) of section 125 of the ActDefined in rule 2(a): Act means the Companies Act,2013 (18 of 2013);
(b) its holding reporting companyDefined in rule 2(f): reporting company means a company as defined in clause (20) of section 2 of the Act, required to comply with the requirements of section 90 of the Act:
Provided that the details of such holding reporting companyDefined in rule 2(f): reporting company means a company as defined in clause (20) of section 2 of the Act, required to comply with the requirements of section 90 of the Act shall be reported in FormDefined in rule 2(c): form means the form specified in Annexure to these rules No. BEN-2.
(c) the Central Government, State Government or any local Authority;
(d) (i) a reporting companyDefined in rule 2(f): reporting company means a company as defined in clause (20) of section 2 of the Act, required to comply with the requirements of section 90 of the Act, or
(ii) a body corporate, or
(iii) an entity, controlled by the Central Government or by any State Government or Governments, or partly by the Central Government and partly by one or more State Governments;
(e) Securities and Exchange Board of India registered Investment Vehicles such as mutual funds, alternative investment funds (AIF), Real Estate Investment Trusts (REITs), Infrastructure Investment Trust (lnVITs) regulated by the Securities and Exchange Board of India,
(f)lnvestment Vehicles regulated by Reserve Bank of India, or Insurance Regulatory and Development Authority of India, or Pension Fund Regulatory and Development Authority.