valid as on 02/07/2020

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)


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