Doubt regarding transactions with related parties

Its manadatory requirements where in any transaction director are interested.

Thanks a lot sir!

Can you advise me on the related parties, with whom if any transaction is done, has to be entered into Register u/s 301?

Thanks in advance!

Different views has been given under different act and section like -AS-18, 21, 27. and as on in section 301 of cpmpany act. 

So far concern with the classification u have to consider the resoective section for details.

Thanks a lot sir!