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.... (1) In these rules, unless the context otherwise requires, - (a) "Act" means the Companies Act, 2013 (18 of 2013); (b) "Authority" means National Financial Reporting Authority constituted under s....

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.... appointed under sub-section (3) of section 132 of the Act; (f) "part - time member" means a member other than a full-time member, appointed as such under sub-section (3) of section 132 of the Act; ....

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