8.1.2-Companies (Declaration and Payment of Dividend) Rules,2014
(1) In these rules, unless the context otherwise requires, —
(a) “Act” means the Companies Act, 2013;
(b) “section” means section of the Act.
(2) used in these rules but not defined and defined in the Act or in the Companies (Specification of Definitions Details) Rules, 2014, shall have the same meanings respectively assigned to them in the Act or in the said Rules.