A Director of an Indian Listed Company who is a Director of a Foreign Company (A wholly owned subsidiary) in this case, whether Foreign Company (WOS) should be included in Form 24AA as disclosure made by such director under section 299 of the Companies Act, 1956.
As per section 299 (3)(a), a director require to disclose its interest as a director or a member of a specified body corporate or a member of a firm. Hence details of WOS should be included in form 24AA.