2. Definitions
(1) In these rules, unless the context otherwise requires,
(a) “Act” means the Companies Act, 2013 (18 of 2013);
(b) “institute” means the ‘Indian Institute of Corporate Affairs’ notified under sub-section (1) of section 150 of the Companies Act, 2013.
(2) Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings as respectively assigned to them in the Act.