Definitions Details Rules
G.S.R. 238(E)
The Companies (Specification of Definitions Details) Rules, 2014
Definitions that complete the Act: the small company thresholds, the classes of company not treated as listed, the electronic mode test, the deemed related party under section 2(76)(ix), and the list of relatives under section 2(77).
4
Rules
G.S.R. 238(E)
Notification
Rs. 10 cr / Rs. 100 cr
Small company
Made under
The Companies Act, 2013 Chapter I
4
rules
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Opening text
Preamble
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 31st March, 2014
G.S.R. 238(E).--In exercise of the powers conferred under sub-clause (ix) of clause (76), sub-clause (iii) of clause (77) of section 2, read with sub-sections (1) and (2) of section 469 of the Companies ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 2013 (18 of 2013), the Central Government hereby makes the following rules, namely:--
Chapter I
3 rules
Preliminary and Definitions
R. 2 Definitions
R. 2A Companies not to be considered as listed companies
Chapter II
2 rules
Related Party and Relatives
R. 3 Related party
R. 4 List of relatives in terms of clause (77) of section 2
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