Section 188

A related party transaction under Section 188 does not itself trigger MGT-14. Whether the form must be filed turns on the type of resolution passed — special versus ordinary, and board versus shareholder — and, for board resolutions, on whether the company is public or private.

Ancillarisation fosters a collaborative ecosystem, linking SMEs and large firms for efficiency. Governed by the Companies Act, 2013 and MSMED Act, 2006, it supports economic growth and industrial synergy.