“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

Provided that—Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018. To view the notification,Click Here (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;

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)