Section 2. Definitions

2. Definitions. —(1) In this Act, unless the context otherwise requires,— (a) "association" means an association of individuals, whether incorporated or not, having an office in India and includes a society, whether registered under the Societies Registration Act, 1860 (21 of 1860), or not, and any other organisation, by whatever name called; (b) "authorised person in foreign exchange" means an authorised person referred to in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (c) "bank" means a banking company as referred to in clause (c) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (d) "candidate for election" means a person who has been duly nominated as a candidate for election to any Legislature; (e) "certificate" means certificate of registration granted under sub-section (3) of section 12; (f) "company" shall have the meaning assigned to it under clause (17) of section 2 of the Income-tax Act, 1961 (43 of 1961);