Rule 2 Chapter IX The Companies (Accounts) Rules, 2014

(1)In these rules, unless the context otherwise requires,-

(a) “Act” means the Companies Act, 2013 (18 of 2013);

(b) “Annexure” means the Annexure to these rules;

(c) “Fees” means the fees as specified in the Companies (Registration Offices and Fees) Rules, 2014;

(d) “Form” or ‘e-Form” means a form set forth in Annexure to these rules which shall be used for the matter to which it relates;

¹[“(da) “Indian Accounting standards“ means the Indian Accounting Standards referred to in rule 3 and Annexure to the companies (Indian Accounting standards) Rules, 2015;”]

(e) “Schedule” means the Schedule to the Act;

(f) “section” means the section of the Act;

(2) The words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of definitions details) Rules, 2014, shall have the meanings respectively assigned to them in the Act or in the said Rules.

Amendment

^1. Inserted by Notification Companies (Accounts) Second Amendment Rules, 2015 Dated 4th september, 2015.