Disclosure of interest by a director under section 184(2)

Please provide analysis/interpretation of section 184(2) that who are required to give disclosure as interested director?

Here what does directly/indirectly mean?

Whether relatives are covered or not?

If relatives are covered then whether is it for both body corporates and other entities like firm and all?

Which director's need and in which co. holding of 2%?

Please provide complete analysis.

Thanks in advance.