Application of Section 159 to Foreign Companies Rules, 1975
In these Rules, unless the context otherwise requires,-
(a) "Act" means the Companies Act, 1956 (1 of 1956);
(b) "foreign company" has the meaning assigned to it by section 591;
(c) "section" means a section of the Act; and
(d) "specified day" means the last day of the financial year of the foreign company.