Definitions - Section 2 

In this Act, unless the context otherwise requires, -

1 [(1)] "abridged prospectus" means a memorandum containing such salient features of a prospectus as may be prescribed;]

2 [(1A)] "alter" and "alteration" shall include the making of additions and omissions;

3 [(1B) "Appellate Tribunal" means the National Company Law Appellate Tribunal constituted under sub-section (1) of section 10FR;]

(2) "articles" means the articles of association of a company as originally framed or as altered from time to time in pursuance of any previous companies law or of this Act, including, so far as they apply to the company, the regulations contained, as the case may be, in the Table B in the Schedule annexed to Act No. 19 of 1857 or in Table A in the First Schedule annexed to the Indian Companies Act, 1882 (6 of 1882), or in Table A in the First Schedule annexed to the Indian Companies Act, 1913 (7 of 1913), or in Table A in Schedule I annexed to this Act;

 

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(5) "banking company" has the same meaning as in the Banking Companies Act, 1949 (10 of 1949)5 ;

(6) "Board of directors" or "Board", in relation to a company, means the Board of directors of the company;

(7) "body corporate" or "corporation" includes a company incorporated outside India but 6 [does not include -

(a) a corporation sole;

(b) a co-operative society registered under any law relating to co-operative societies; and

(c) any other body corporate (not being a company as defined in this Act) which the Central Government may, by notification in the Official Gazette, specify in this behalf;]

 

(8) "book and paper" and "book or paper" include accounts, deeds, 7 [vouchers,] writings and documents;

8 [(9) "branch office" in relation to a company means -

(a) any establishment described as a branch by the company; or

(b) any establishment carrying on either the same or substantially the same activity as that carried on by the head office of the company; or

(c) any establishment engaged in any production, processing or manufacture, but does not include any establishment specified in any order made by the Central Government under section 8;]

(10) "compa........