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of <h1>2017 Amendment Bill Revises Key Definitions in Companies Act 2013, Alters Financial Thresholds and Managerial Roles</h1> The Companies (Amendment) Bill, 2017 proposes changes to section 2 of the Companies Act, 2013. It revises definitions and provisions related to 'significant influence,' 'joint venture,' and 'Cost Accountant.' It clarifies that certain instruments are not considered debentures and includes 'associate company' in relevant provisions. The bill omits clause (49) and modifies the definition of key managerial personnel. It adjusts financial thresholds in clauses (85) and (87) and redefines 'turnover' in clause (91) to mean the gross revenue recognized in the profit and loss account for a financial year.
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