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Section 2

Ins. by Act 26 of 2021, s. 2 (w.e.f. 4-4-2021).

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2. Ins. by Act 26 of 2021, s. 2 (w.e.f. 4-4-2021). (1) " Adjudicating Authority " , for the purposes of this Part, means National Company Law Tribunal constituted under section 408 of the Companies Act, 2013 (18 of 2013); (2) " auditor " means a chartered accountant certified to practice as such by the Institute of Chartered Accountants of India under section 6 of the Chartered Accountants Act, 1949 (38 of 1949);