Section 2 of CA 2013 : Section 2: Definitions

CA 2013

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Explanation using Example

Imagine a scenario where a startup called "Tech Innovate Pvt. Ltd." is preparing to raise funds for its expansion. The company decides to issue shares to the public and for this purpose, it needs to create a prospectus. However, to comply with the regulations set by the Securities and Exchange Board of India (SEBI), they prepare an "abridged prospectus" which contains the key features of the full prospectus. This abridged version is easier for potential investors to understand and is in line with the definition provided in the Companies Act, 2013.

As part of their financial management, "Tech Innovat...

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