In the charge sheet, filed before a magisterial court, the police named as accused the businessman and his driver, who are out on bail.
The boy's father was earlier arrested on the charge of "abatement to culpable homicide not amounting to murder".
The police had also arrested a man, who had claimed to be the driver of the Mercedes at the time of incident but had done a volte-face after he got to know the victim was dead.
The police had on May 26, 2016 charge-sheeted the boy in Juvenile Justice Board for culpable homicide not amounting to murder which entails a maximum of 10 years jail.
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In the charge sheet against the boy, who was a minor at the time of the incident, police had said he had fatally run over victim Siddharth Sharma with his father's Mercedes when the victim was trying to cross a road near Ludlow Castle School in north Delhi on April 4 last year.
The Juvenile Justice Board had on June 4 last year ordered that the boy would face trial as an adult while observing that the offence allegedly committed by him was "heinous".
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