Definitions: Core terms clarified under the Companies Act framework, aligning forms, fees, and annexure definitions. These rules define key terms for the Companies (Audit and Auditors) Rules, 2014: Act means the Companies Act; Annexure means the annexure to these rules; fees means fees as specified in the Companies (Registration Offices and Fees) Rules; 'Form' or 'e-Form' denotes the prescribed form; and 'section' refers to a provision of the Act. Terms not defined here take the meanings assigned in the Act or in the Companies (Specification of definitions details) Rules, 2014.
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Provisions expressly mentioned in the judgment/order text.
Definitions: Core terms clarified under the Companies Act framework, aligning forms, fees, and annexure definitions.
These rules define key terms for the Companies (Audit and Auditors) Rules, 2014: Act means the Companies Act; Annexure means the annexure to these rules; fees means fees as specified in the Companies (Registration Offices and Fees) Rules; "Form" or "e-Form" denotes the prescribed form; and "section" refers to a provision of the Act. Terms not defined here take the meanings assigned in the Act or in the Companies (Specification of definitions details) Rules, 2014.
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