2. Definitions.-

(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) “Form” means a set of forth in annexure “A” to these rules which shall be used for the matter to which it relates, and includes an electronic version thereof;

(d) “Liquidator” means the Liquidator appointed under the Act or under the Insolvency and Bankruptcy Code, 2016 (31 of 2016);

1[(e) corporate action” means any action taken by the company relating to transfer of shares and all the benefits accruing on such shares namely, bonus shares, split, consolidation, fraction shares and right issue to the acquirer]

(2) All other words and expressions used in these rules but not defined herein, and defined in the act or in the Companies (Specification of Definitions Details) Rules, 2014 or in the National Company Law Tribunal Rules, 2016, shall have the same meanings respectively assigned to them in the Act or in the said rules.



1.Inserted by the Companies (Compromises, Arrangements and Amalgamations) Second Amendment Rules, 2020