Section 2 – Definitions

In this Act, unless the context otherwise requires, -

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;
2. "accounting standards" means the standards of accounting or any addendum thereto for companies or class of companies referred to in section 133;
3. "alter" or "alteration" includes the making of additions, omissions and substitutions;
4. "Appellate Tribunal" means the National Company Law Appellate Tribunal constituted under section 410;
5. "articles" means the articles of association of a company as originally fra… Read the complete text with KanoonGPT Pro.