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          <h1>Clarification of Terms in Companies (Declaration and Payment of Dividend) Rules, 2014, Aligning with Companies Act, 2013 Definitions</h1> In the Companies (Declaration and Payment of Dividend) Rules, 2014, the term 'Act' refers to the Companies Act, 2013, and 'section' pertains to a section of the Act. Words and expressions not defined within these rules but defined in the Companies Act or the Companies (Specification of Definitions Details) Rules, 2014, shall carry the meanings assigned to them in those documents.

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