As per section 2(30) of the Companies Act, 2013 debenture includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not. This is an inclusive definition and amounts to borrowing of monies from the holders of
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About the Author

Company Secretary and Compliance Officer

Experienced Company Secretary with expertise in Secretarial and Regulatory compliance monitoring. Specializes in managing compliance frameworks for NBFCs (RBI, NHB, IRDA) and fintech companies. Proven track record in driving the successful implementation of compliance automation tools, optimizing workflows, and enhanci ... Read more

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