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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Investor Education and Protection Fund definitions clarify scope of company, corporate action, fund and interpretation under the Act.</h1> Rule 2 of the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 defines key terms for application of the Rules, anchoring them to the Companies Act 2013. It clarifies that 'Company' includes specified banking entities and transferee companies required to transfer funds to the Fund, defines 'Authority', 'Chairperson', 'Member', 'Fund' and 'Existing IEPF', and treats corporate action to include transfers and benefits on shares (excluding rights issue to the Authority). Undefined terms take meanings assigned in the Act or Companies (Specification of Definitions Details) Rules, 2014.
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