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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