Applicability pf preferrential allotment rules

According to my perception, not applicable. The said notification says, the Central Government hereby makes the following rules to amend the Unlisted Public Companies (Preferential Allotment) rules.

It does not include the terms and Private Companies which is subsidiary of Public Company. The sections which applies to these Private Companies which is a subsidiary of Public Companies includes this term.

I appreciate your view Snehaji, but as per section 3 (iv) of Companies Act, a Private Ltd. Company which is a subsidiary of a Public Company comes under the defiition of a Public Company. So, by virtue of Sec 3 (iv) the preferential allotment rules should be applicable to a Private Company which is a subsidiary of a Public Company. Please correct me if I am wrong.