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 (10) Board of Directors or Board, in relation to a company, means the collective body of the directors of the company;
Section 2 (11) body corporate or corporation includes a company incorporated outside India, but does not include
(i) a co-operative society registered under any law
relating to co-operative
societies; and
(ii) any other body corporate (not being a company as
defined in this Act), which the Central Government may,
by notification, specify in this behalf;
Section 2 (12) book and paper and book or paper include
books of account, deeds,
vouchers, writings,
documents, minutes and registers maintained on paper or
in
electronic form;
Section 2(13) books of account includes records
maintained in respect of
(i) all sums of money received and expended by a company
and matters in relation to which the receipts and
expenditure take place;
(ii) all sales and purchases of goods and services by
the company;
(iii) the assets and liabilities of the company; and
(iv) the items of cost as may be prescribed under
section 148 in the case of a company which belongs to
any class of companies specified under that section;
Section (14) branch office, in relation to a company,
means any establishment described as such by the
company;
Section 2(15) called-up capital means such part of the
capital, which has been called for payment;
Section 2(16) charge means an interest or lien created
on the property or assets of a company or any of its
undertakings or both as security and includes a
mortgage;
Section 2(17) chartered accountant means a chartered
accountant as defined in clause (b) of sub-section (1)
of section 2 of the Chartered Accountants Act, 1949 who
holds a valid certificate of practice under sub-section
(1) of section 6 of that Act;
Section 2(18) Chief Executive Officer means an officer
of a company, who has been designated as such by it;
Section 2(19) Chief Financial Officer means a person
appointed as the Chief Financial Officer of a company;
Section 2(20) company means a company incorporated under
this Act or under any previous company law;
Section 2(21) company limited by guarantee means a
company having the liability of its members limited by
the memorandum to such amount as the members may
respectively undertake to contribute to the assets of
the company in the event of its being wound up;
Section 2(22) company limited by shares means a company having the liability of its members limited by the memorandum to the amount, if any, unpaid on the shares respectively held by them;