Securities And Exchange Board Of India - Subsection
Section 2(1)(f) in Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015
(f)"chief financial officer" or "whole time finance director" or "head of finance", by whatever name called, shall mean the person heading and discharging the finance function of the listed entity as disclosed by it to the recognized stock exchange(s) in its filing under these regulations;