law: Companies Act, 2013 
  144. Auditor not to
  
  render certain services.
  An
  
  auditor appointed under this Act shall provide to the company only such other
  
  services as are approved by the Board of Directors or the audit committee, as
  
  the case may be, but which shall not include any of the following services
  
  (whether such services are rendered directly or indirectly to the company or
  
  its holding company or subsidiary company, namely:—
  a.      accounting and book
  
  keeping services;
  b.     internal audit;
  c.      design and
  
  implementation of any financial information system;
  d.     actuarial services;
  e.      investment advisory
  
  services;
  f.      investment banking
  
  services;
  g.     rendering of
  
  outsourced financial services;
  h.      management services;
  
  and
  i.       any other kind of
  
  services as may be prescribed:
  Provided
  
  that an auditor or audit firm who or which has been performing any non-audit
  
  services on or before the commencement of this Act shall comply with the
  
  provisions of this section before the closure of the first financial year after
  
  the date of such commencement.
  Explanation .—For the purposes of
  
  this sub-section, the term “directly or indirectly” shall include rendering of
  
  services by the auditor,—
        i.        
  
    in
  
  case of auditor being an individual, either himself or through his relative or
  
  any other person connected or associated with such individual or through any
  
  other entity, whatsoever, in which such individual has significant influence or
  
  control, or whose name or trade mark or brand is used by such individual;
       ii.        
  
    in
  
  case of auditor being a firm, either itself or through any of its partners or
  
  through its parent, subsidiary or associate entity or through any other entity,
  
  whatsoever, in which the firm or any partner of the firm has significant
  
  influence or control, or whose name or trade mark or brand is used by the firm
  
  or any of its partners.