The Companies (Declaration and Payment of Dividend) Rules, 2014

Rule 2 Definitions

Chapter: I · Declaration of Dividend
Text as on: 14 August 2026

2. Definitions.- (1) In these rules, unless the context otherwise requires, —

(a) “Act” means the Companies Act, 2013;

(b) “section” means section of the Act.

(2) 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 same meanings respectively assigned to them in the Act or in the said Rules.