The correct answer is D. All of the above.
An associate company is a company in which another company has a significant influence. This means that the first company has the power to affect the financial and operating policies of the second company, but does not have control over it.
A holding company is a company that owns a controlling interest in another company. This means that the holding company has the power to appoint or remove the directors of the other company, and to control its financial and operating policies.
A notable portion of shares is a percentage of shares that is significant enough to give the owner of the shares a significant influence over the company. This percentage is usually defined as 20% or more.
Therefore, all of the statements in the question are true in the context of an associate company under the Companies Act, 2013.