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.