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Section 2

Subs. by Act 2 of 2013, s. 27, for section 69 (w.e.f. 15-2-2013).

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2. Subs. by Act 2 of 2013, s. 27, for section 69 (w.e.f. 15-2-2013). Explanation 1 [1] . — For the purposes of this section,— (i) " company " means any body corporate and includes a firm or other association of individuals; and (ii) " director " , in relation to a firm, means a partner in the firm.