Application of Nidhi Rules extends to companies declared or operating as Nidhis, including those awaiting formal notification. The Nidhi Rules, 2014 apply to companies declared as Nidhis or Mutual Benefit Societies, companies functioning on the lines of such entities whether or not they have applied for or are awaiting formal notification, and companies incorporated as Nidhis; a later insertion expanded the enumerated categories to include additional declarations under the Act.