Prohibited forms and modes of investment
91. (1) The forms and modes of investment referred to in sub-clause (xi) of clause (d) of section 96 shall be the following, namely:-
(a) investment in the capital or equity, as the case may be, of an associated concern;
(b) investment in any bond, debenture or any other debt instrument issued by an associated concern;
(c) deposit with an associated concern;and
(d) any other form or modes of investment as may be prescribed.