Section 2(30) debenture
Effective from 12-09-2013 and font in blue from 09-02-2018
“debenture” includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not
(a) the instruments referred to in Chapter III-D of the Reserve Bank of India Act, 1934; and
(b) such other instrument, as may be prescribed by the Central Government in consultation with Reserve Bank of India, issued by a company, shall not be treated as debenture;
Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018. To view the notification,Click Here
Commencement Notification dated 09.02.2018
Enforcement notification S.O.2754 (E) dated 12/09/2013
The Companies (Amendment) Act, 2017 (Effective from 03.01.2018)