Definitions--

(1) In these rules, unless the context otherwise requires,—

(a) “Act” means the Companies Act, 2013 (18 of 2013);

(b) “Authority” means the International Financial Services Centres Authority established under section 4 of

the International Financial Services Centres Authority Act, 2019 (50 of 2019);

(c) “fees” means fees as specified under the Companies (Registration Offices and Fees) Rules, 2014;

(d) “permissible jurisdiction” means a jurisdiction specified in the First Schedule;

(e) “Schedule” means the Schedule annexed to these rules;

(f) “Scheme” means the Direct Listing of Equity Shares of Companies Incorporated in India on International 

Exchanges Scheme made by the Central Government in the Ministry of Finance.

(2) The words and expressions used herein and not defined in these rules but defined in the Act or in the Companies (Specification of Definitions Details) Rules, 2014 or the Scheme, shall have the meanings as respectively assigned to them in the Act, Rules or in the Scheme.