MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 5th August, 2021
G.S.R. 539(E).—In exercise of the powers conferred by sub-clause (ix) of clause (76),
sub-clause (iii) of clause (77) of section 2, read with sub-sections (1) and (2) of section 469 of the
Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to
amend the Companies (Specification of definitions details) Rules, 2014 namely :-
1. Short title and commencement- (1) These rules may be called the Companies (Specification of
definitions details) Third Amendment Rules, 2021.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Specification of definitions details) Rules, 2014, in clause (h) of sub-rule (1) of
rule 2, the following explanation shall be inserted, namely:-
“Explanation.- For the purposes of this clause, electronic based offering of securities, subscription
thereof or listing of securities in the International Financial Services Centres set up under section 18
of the Special Economic Zones Act, 2005 (28 of 2005) shall not be construed as ‘electronic mode’ for
the purpose of clause (42) of section 2 of the Act.”.
[F. No. 1/23/2013-CL-V]
K. V. R. MURTY, Jt. Secy.
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