8.1.2-Companies (Declaration and Payment of Dividend) Rules,2014

2. Definitions.-

(1) In these rules, unless the context otherwise requires, —

(a) “Act” means the Companies Act, 2013;

(b) “section” means section of the Act.

(2) Words and expressions words and expressions used and not defined in this Act but defined in the Securities Contracts (Regulation) Act, 1956 (42 of 1956) or the Securities and Exchange Board of India Act, 1992 (15 of 1992) or the Depositories Act, 1996 (22 of 1996) shall have the meanings respectively assigned to them in those Acts 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.