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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Definitions in companies accounts rules clarify core terms including Act, Annexure, Fees, Form and Indian Accounting Standards.</h1> Rule 2 defines key terms used in the Companies (Accounts) Rules, treating Act as the Companies Act and specifying 'Annexure', 'Fees', 'Form' or 'e-Form', 'Schedule' and 'section'. It expressly defines Indian Accounting Standards as linked to the relevant accounting rules and annexures. Where terms remain undefined in these rules, their meanings shall be those assigned in the Companies Act or in the Companies (Specification of definitions details) Rules.

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