Section 2(1) in National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Companies Act, 2013 (18 of 2013);(b)"Authority" means the National Financial Reporting Authority constituted under sub-section (1) of section 132 of the Act.
