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Sec. 186(1) ca,2013

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(Querist)
18 April 2015 what does two layers of investment company in sec. 186(1)
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Arpit Shah

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Arpit Shah (Expert)
18 April 2015 https://taxguru.in/company-law/loan-investment-company-section-186-companies-act-2013.html
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ANMOL JHA

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ANMOL JHA (Expert)
18 April 2015 Two layer is explained by example:-
Say X is Ltd company which holds 100% of shares in Y Ltd and Y Ltd. holds 100% shares in Z Ltd. In the given case X Ltd has two layer investment i.e in Y Ltd where it holds 100% directly and Z ltd where it holds 100%indirectly through y Ltd which is X Ltd's subsidiary.
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