Rule 2 - Definitions - Companies (Declaration and Payment of Dividend) Rules, 2014

2. Definitions.- (1) In these rules, unless the context otherwise requires, - (a) Act means the Companies Act, 2013 ; (b) section means section of the Act. (2) Words and expressions used in these rules but not defined and defined in the Act or in the Companies (Specification of Definitions Details) Rules, 2014, shall have the same meanings respectively assigned to them in the Act or in the said Rules.