1.4.2. Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018.
(1) In these rules, unless the context otherwise requires;-
(a) ‘Code’ means the Insolvency and Bankruptcy Code, 2016 (31 of 2016);
(b) ‘Fund’ means the Fund of the Board constituted under sub-section (1) of section 222 of the Code;
(c) ‘Form’ means form annexed to these rules;
(d) ‘Schedule’ means the Schedule annexed to these rules;
(e) ‘year’ means a financial year beginning on 1st April and ending on 31st March of the immediately following year.
(2) Words and expressions used and not defined in these rules, but defined in the Code shall have the meanings respectively assigned to them in the Code.