Section 1
[(i) a person who, directly or indirectly, renders any service referred to in section 144 to the company or its holding company or its subsidiary company.
1 [(i) a person who, directly or indirectly, renders any service referred to in section 144 to the company or its holding company or its subsidiary company.
Explanation.—For the purposes of this clause, the term " " directly or indirectly " shall have the meaning assigned to it in the Explanation to section 144 . ]
(4) Where a person appointed as an auditor of a company incurs any of the disqualifications mentioned in sub -section (3) after his appointment, he shall vacate his office as such auditor and such vacation shall be deemed to be a casual vacancy in the office of the auditor.