Definitions.2. In this Act, unless the context otherwise requires,-
(1)
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"abridged prospectus" means a memorandum containing such salient features of a prospectus as may be specified by the Securities and Exchange Board by making regulations in this behalf;
(2)
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"accounting standards" means the standards of accounting or any addendum thereto for companies or class of companies referred to in Section 133;
(3)
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"alter" or "alteration" includes the making of additions, omissions and substitutions;
(4)
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"Appellate Tribunal" means the National Company Law Appellate Tribunal constituted under section 410;