05 October 2013
Relative is defined under section 2(77) of the Companies Act, 2013 is as follow:
(77) ‘‘relative’’, with reference to any person, means any one who is related to another, if— (i) they are members of a Hindu Undivided Family; (ii) they are husband and wife; or (iii) one person is related to the other in such manner as may be prescribed;