Section 2 in Insolvency and Bankruptcy Board of India (Annual Report) Rules, 2018
2. Definitions.
(1)In these rules, unless the context otherwise requires, -(a)"Code" means the Insolvency and Bankruptcy Code, 2016 (31 of 2016);(b)words and expressions used in these rules but not defined, and defined in the Code shall have the meanings respectively assigned to them in the Code.
