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of <h1>Rules Clarify Terms for Debenture and Loan Issuance by Public Companies Under Companies Act, 1956 Section 4A</h1> These rules define key terms related to the issuance of debentures and loans by public companies with the option to convert them into shares. 'Act' refers to the Companies Act, 1956. A 'public financial institution' includes institutions specified in section 4A of the Act and those designated by the Central Government. A 'scheduled bank' is defined as a bank listed in the Second Schedule of the Reserve Bank of India Act, 1934, excluding cooperative, regional rural, and foreign banks. Amendments to these definitions were made in 1978 and 2003.
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