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    <title>Companies (Specification of definitions details) Second Amendment Rules, 2021</title>
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    <description>The amendment inserts rule 2A excluding specified classes from being treated as listed companies, effective April 1, 2021: (a) public companies without equity listings domestically but with privately placed listed non-convertible debt securities and/or non-convertible redeemable preference shares under SEBI regulations; (b) private companies listing non-convertible debt securities on a recognized exchange via private placement under SEBI regulations; and (c) public companies whose equity is listed only on a foreign exchange specified under the Act.</description>
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