Rule 2 - Definitions. - Companies (Issue of Global Depository Receipts) Rules, 2014

2. Definitions. (1) In these Rules, unless the context otherwise requires, - (a) Act means the Companies Act, 2013 (18 of 2013) ; 2 [ (aa) overseas depository or overseas depository bank shall mean 'foreign depository' as defined in the Scheme. ] (b) Section means section of the Act ; (c) Scheme means the 1 [ Depository Receipts Scheme, 2014 ] or any modification or re-enactment thereof; (2) Words and expressions occurring in these rules shall bear the same meaning as in the Act and the 1 [ Depository Receipts Scheme, 2014 ] or any modification or re-enactment thereof. ************* NOTES:- 1. Substituted vide Notification No. File No. 1/21/2013-CL-V-part dated 13-02-2020 before it was read as Foreign Currency Convertible Bonds and Ordinary Shares (Through Depository Receipt Mechanism) Scheme, 1993 2. Inserted vide Notification No. File No. 1/21/2013-CL-V-part dated 13-02-2020