Holding and subsidiary company

I would like to have your views on:

If a private Ltd. form another private co. and hold @ 70 shares in that case it will be holding/ subsidiary co

What disclosure is required to be made ?

Whether Balance sheet is to be attached with that of Holding Co ?

and what other formality required ?

I have referred Sec.2(87)of Act. 2013. Whether pvt co comes under ambit of this section

Pleas suggest..

Thanks