Electronic filing and definitions framework consolidates digital signatures, e-forms and related-party definitions under companies rules. Rules set the procedural framework for implementing the Companies Act by authorising staggered commencement and prescribing a periodic review. They establish comprehensive definitions for digital and corporate processes-including Digital Signature, Digital Signature Certificate, e-Form, Electronic Record, Electronic Registry and Director Identification Number-referencing relevant statutes and NCLT rules. The rules define related parties to include directors and key managerial personnel of holding, subsidiary or associate companies and specify an exhaustive list of relatives for statutory application.