2. Definitions.-
(1) In these rules, unless the context otherwise requires,-
(a) “Act” means the Companies Act, 2013 (18 of 2013);
(b) “institute” means the ‘Indian Institute of Corporate Affairs’ notified under
sub-section (1) of section 150 of the Companies Act, 2013.
(2)Word s 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.