Investment in Associated Companies
When we talk ofin or any of the , the main section which is attracted is of the . The types of investments covered in that section can be categorized under the following heads as per definition of investment given under section 199 :
- Loans or advances
- Amount due as normal trade credit, where the terms and conditions of trade transaction(s) carried out are on non-arms-length basis and not in accordance with the trade policy of the company.
The compliance requirements and conditions for each category are given in this web compilation. You can view these by clicking any of the above categories.