Defined terms in annual reporting rules adopt statutory meanings for undefined expressions, subject to contextual interpretation. Definitions governing the annual reporting framework identify "Act" as the Securities and Exchange Board of India Act, 1992, and "Board" as the Securities ... Summary
Defined terms in annual reporting rules adopt statutory meanings for undefined expressions, subject to contextual interpretation.
Definitions governing the annual reporting framework identify "Act" as the Securities and Exchange Board of India Act, 1992, and "Board" as the Securities and Exchange Board of India established under section 3 of that Act. Words and expressions used in the rules that are not separately defined, but are defined in the Act, carry the respective meanings assigned under the Act, unless the context otherwise requires.
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