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What is the Definitions in Section 2 of Indian Companies Act, 2013 Section 2(1), 2(2), 2(3), 2(4), 2(5), 2(6), 2(7), 2(8) & i2(9).

 

Section 2 of Indian Companies Act 2013 has definitions of different terms in used in the Act. In this Act, unless the context otherwise requires,
Section 2(1) abridged prospectus means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf;
 

 

 

Section 2(2) accounting standards means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;

Section 2(3) alter or alteration includes the making of additions, omissions and substitutions;

Section 2(4) Appellate Tribunal means the National Company Law Appellate Tribunal constituted under section 410;

Section 2(5) articles means the articles of association of a company as originally framed or as altered from time to time or applied in pursuance of any previous company law or of this Act;

Section 2(6) associate company, in relation to another company, means a company in which that other company has a significant influence, but which is not a subsidiary company of the company having such influence and includes a joint venture company.

Explanation.For the purposes of this clause, significant influence means control of at least twenty per cent. of total share capital, or of business decisions
under an agreement;

Section 2(7) auditing standards means the standards of auditing or any addendum thereto for companies or class of companies referred to in sub-section (10) of section 143;

Section 2(8) authorised capital or nominal capital means such capital as is authorised by the memorandum of a company to be the maximum amount of share capital of the company;

Sectiion (9) banking company means a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949;
 

   

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