Section 2(1) in Investor Education and Protection Fund Authority (Form and Time of Preparation of Annual Report) Rules, 2018
(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.
