Securities And Exchange Board Of India - Subsection
Section 2(2)(k) in Securities And Exchange Board Of India (Substantial Acquisition Of Shares And Takeovers)Regulations, 1997
(k)"shares" means shares in the share capital of a company carrying voting rights and includes any security which would entitle the holder to receive shares with voting rights [but shall not include preference shares;] [Inserted by the SEBI (Substantial Acquisition of Shares and Takeovers) (Second Amendment)Regulations, 2002, w.e.f. 9-9-2002 ]