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of <h1>Amendment Act 2017 updates Companies Act 2013: redefines significant terms, adjusts financial thresholds, clarifies corporate definitions.</h1> The Companies (Amendment) Act, 2017 modifies several clauses of Section 2 of the Companies Act, 2013. Key changes include redefining 'significant influence' and 'joint venture,' updating the definition of 'Cost Accountant,' and specifying instruments not considered debentures. It clarifies that 'company' includes any body corporate and revises definitions related to key managerial personnel, financial terms, and corporate relationships. The amendment also adjusts financial thresholds for small companies and redefines 'turnover' to mean the gross revenue from goods or services during a financial year.
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