The Tax Publishers

2. Definitions

In this Act, unless the context otherwise requires,--

(1) abridged prospectus means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf;

(2) accounting standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

(3) alter or alteration includes the making of additions, omissions and substitutions;

(4) Appellate Tribunal means the National Company Law Appellate Tribunal constituted under section 410;

(5) articles means the articles of association of a company as originally framed or as altered from time to time or applied in pursuance of any previous company law or of this Act;

(6) associate company, in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company.

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