| (a) | - | -Appellate Authority- means the Appellate Authority for Industrial and Financial Reconstruction constituted under section 5; |
| (b) | - | -Board- means the Board for Industrial and Financial Reconstruction established under section 4; |
| (c) | - | -Chairman- means the Chairman of the Board or, as the case may be, the Appellate Authority; |
| (d) | - | -company- means a company as defined in section 3 of the Companies Act, 1956 (1 of 1996) [***]; |
| [(da) | - | -date of finalisation of the duly audited accounts- means the date on which the aud .... To read the full section download the app from Google Play store
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