Definitions in Section 2(30) to 2(39) of Indian Companies Act
2013-
(30) 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;
Section (31) deposit includes any receipt of money by way of
deposit or loan or in any
other form by a company, but does not include such categories of
amount as may be prescribed in consultation with the Reserve
Bank of India;
Section (32) depository means a depository as defined in
clause (e) of sub-section (1) of section 2 of the Depositories
Act, 1996;
Section (33) derivative means the derivative as defined in
clause (ac) of section 2 of the Securities Contracts
(Regulation) Act, 1956;
Section (34) director means a director appointed to the
Board of a company;
Section (35) dividend includes any interim dividend;
Section (36) document includes summons, notice, requisition,
order, declaration, form and register, whether issued, sent or
kept in pursuance of this Act or under any other law for the
time being in force or otherwise, maintained on paper or in
electronic form;
Section (37) employees stock option means the option given
to the directors, officers or employees of a company or of its
holding company or subsidiary company or companies, if any,
which gives such directors, officers or employees, the benefit
or right to purchase, or to subscribe for, the shares of the
company at a future date at a pre-determined price;
Section (38) expert includes an engineer, a valuer, a
chartered accountant, a company
secretary, a cost accountant and any other person who has
the power or authority to issue a certificate in pursuance of
any law for the time being in force;
Section (39) financial institution includes a scheduled
bank, and any other financial
institution defined or notified under the Reserve Bank of
India Act, 1934;