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of <h1>Understanding Key Definitions in The Companies Act, 1956: Abridged Prospectus, Alter, Appellate Tribunal, and More</h1> The Companies Act, 1956, provides definitions for various terms used within the Act. Key definitions include 'abridged prospectus' as a summary of a prospectus, 'alter' to include additions and omissions, and 'Appellate Tribunal' as the National Company Law Appellate Tribunal. 'Articles' refer to a company's articles of association, while 'banking company' aligns with the Banking Companies Act, 1949. The 'Board' refers to a company's board of directors, and 'body corporate' includes companies incorporated outside India, excluding certain entities. Other definitions cover terms like 'branch office,' 'company,' 'debenture,' 'director,' 'financial year,' 'holding company,' and 'subsidiary company,' among others.
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