In force · As amended up to 2026-08
2. Definitions and interpretation.— (1) In this Act, unless the context otherwise requires, —
(a) "Associate" means an Associate Member of the Institute;
2 [(aa) "Authority" means the Appellate Authority referred to in section 22A;
(aaa) "Board" means the Quality Review Board constituted under section 29A;];
3[(ab) "Board of Discipline" means the Board of Discipline constituted under sub-section (1) of section 21A;]
(b) "Companies Act" means[4] [the Companies Act, 2013 (18 of 2013) or any other previous company law as defined in clause (67) of section 2 of the said Act];
(c) "Company Secretary" means a person who is a member of the Institute;
(d) "Council" means the Council of the Institute constituted under section 9;
3[(da) "Director (Discipline)" means the Director (Discipline) referred to in section 21 and includes Joint Director (Discipline);
(db) "Disciplinary Committee" means the Disciplinary Committee constituted under
sub-section (1) of section 21B;
(dc ) "Disciplinary Directorate" means the Disciplinary Directorate established under
sub-section (1) of section 21;]
(e) "dissolved company" means the Institute of Company Secretaries of India registered under the Companies Act;
(f) "Fellow" means a Fellow Member of the Institute;
5[(fa) "firm" shall have the meaning assigned to it in section 4 of the Indian Partnership Act, 1932 (9 of 1932), and includes,—
(i) the limited liability partnership as defined in clause (n) of sub-section (1) of section 2 of the Limited Liability Partnership Act, 2008 (6 of 2009); or
(ii) the sole proprietorship,
Source: India Code