Rule 2 - Definitions - Investor Education And Protection Fund Authority (Form And Time Of Preparation Of Annual Report) Rules, 2018

2. Definitions. (1) In these rules, unless context otherwise requires, (a) Act means the Companies Act, 2013 (18 of 2013); (b) Annual Report means the annual report prepared by the Authority under sub-section (11) of section 125 of the Act; (c) Authority means the Investor Education and Protection Fund Authority constituted under sub-section (5) of section 125 of the Act; (d) Form means the Form annexed to these rules; (e) Fund means the Investor Education and Protection Fund (IEPF) established under section 125 of the Act; (f) Investor means any person, who has invested money in shares, or debentures, bond or deposits under a scheme or plan of a company registered under the Act; (g) Year means the financial year beginning on 1st April and ending on 31st March of the year immediately following. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings assigned to them in the Act.