Definitions. –
(1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Companies Act, 2013 (18 of 2013);
(b) “Authority” means the National Financial Reporting Authority (NFRA) constituted under sub-section (1) of section 132 of the Act;
(c) “employee” means employee of the Authority including Secretary, Officers and other employees;
(d) “Schedule” means the Schedule annexed to these rules.
(2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings as respectively assigned to them in the Act.