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By Smriti Wadehra (firstname.lastname@example.org) Introduction The Companies Act, 1956 (“Act, 1956”) did not define the word ‘related party’, however, in 12th September, 2013, MCA enforced the relevant provisions of the Companies Act, 2013 (“Act, 2013”) which defined the above term for the first time, and ever since then the definition has been changing to broaden […]