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Section 372.

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..... f the subscribed equity share capital, or the aggregate of the paid up equity and preference share capital, of such other body corporate, whichever is less. Explanation . Where the investments are made by a company together with its one or more subsidiary companies, the percentage specified in this sub-rule shall be computed with reference to the aggregate of the investments made by the compa .....

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..... default is made good.] --------------------------------------- Notes:- [1] Substituted for "twenty-five" by GSR 621(E), dated 24-9-1993. [2] Substituted for "twenty" by GSR 621(E), dated 24-9-1993. [3] Inserted by Notification No. GSR 97(E), dated 28-2-1997. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Manageme .....

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