| (a) | - | a body corporate other than a limited liability partnership registered under the Limited Liability Partnership Act, 2008 (6 of 2009); |
| (b) | - | an officer or employee of the company; |
| (c) | - | a person who is a partner, or who is in the employment, of an officer or employee of the company; |
| (d) |
CAclubindia
