Rule 2 Definitions
- Chapter
- I · Preliminary
- Text as on
- Gazette to 31 May 2023; rule 12 current to 14 August 2026
2. Definitions.- (1) In these rules, unless the context otherwise requires,-
(a) "ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013)" means the Companies ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 2013 (18 of 2013);
(b) "AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules" means the AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules to these rules;
(c) "FeesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014." means the feesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014. as specified in the Companies (Registration Offices and FeesDefined in rule 2(1)(c): the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014.) Rules, 2014;
(d) "FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;]" or "e-FormDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;]" means a formDefined in rule 2(d): Form or e Form means a form set forth in Annexure to these rules which shall be used for the matter to which it relates; 1[(da) Indian Accounting Standards means the Indian Accounting Standards referred to in rule 3 and Annexure to the Companies (Indian Accounting Standards) Rules, 2015;] set forth in AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules to these rules which shall be used for the matter to which it relates;
(da) "Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015." means the Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015. referred to in rule 3 and AnnexureDefined in rule 2(b): Annexure means the Annexure to these rules to the Companies (Indian Accounting StandardsDefined in rule 2(1)(da): the Indian Accounting Standards referred to in rule 3 and the Annexure to the Companies (Indian Accounting Standards) Rules, 2015.) Rules, 2015;
(e) "ScheduleDefined in rule 2(e): Schedule means the Schedule to the Act" means the ScheduleDefined in rule 2(e): Schedule means the Schedule to the Act to the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013);
(f) "sectionDefined in rule 2(f): section means the section of the Act; (2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules. 1. Ins. by G.S.R. 680(E), dated..." means the sectionDefined in rule 2(f): section means the section of the Act; (2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules. 1. Ins. by G.S.R. 680(E), dated... of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013);
(2) The words and expressions used in these rules but not defined and defined in the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) or in the said Rules.
1. Ins. by G.S.R. 680(E), dated 4th September, 2015 (Companies (Accounts) Second Amendment Rules, 2015).