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The Tax Publishers 2. Definitions: In these rules, unless the context otherwise requires:- (a) 'Act' means the Companies Act, 1956; (b) 'Fund' means the Investor Education and Protection Fund (IEPF) established under sub-section (1) of 205C of the Act, 1956 (1 of 1956.) (c) 'Ministry' or 'Department' means Ministry or Department of the Central Government dealing the Company Affairs; (d) 'Committee'/Sub Committee' means the Committee specified by Central Governmentunder sub-section (4) of section 205C of the Act to administer the Fund. (e) 'Form ' means forms prescribed by these rules; (f) Words and expressions used in these rules and not defined herein but defined in the Act shall have the meaning respectively assigned to them in the Act.
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