3. Definitions.-
(1) In these rules, unless the context otherwise requires,-
(a) "Act" means the Companies Act, 2013 (18 of 2013);
(b) "section" means the section of the Act;
(c) "co-operative society" means a society registered or deemed to be registered under any law relating to co-operative societies for the time being in force in any State.
(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.