3.2.2-Companies (Issue of Global Depository Receipts) Rules, 2014
(1) In these Rules, unless the context otherwise requires, –
(a) “Act” means the Companies Act, 2013 (18 of 2013);
(b) “Section” means section of the Act;
(2) The used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014 or in the
Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 shall have the meanings respectively assigned to them in the Act or in the said rules or scheme.