 

Term

Description

 

Regulations

 

Category III AIF

AIFs who are registered as “Category Ill Alternative Investment Funds” under the
SEBI AIF Regulations

 

CDSL

Central Depository Services (India) Limited

 

CIN

Corporate Identity Number

 

Companies Act or Companies
Act, 2013

The Companies Act, 2013, read with the rules, regulations, clarifications and
modifications notified thereunder

 

Companies Act, 1956

The Companies Act, 1956, read with the rules, regulations, clarifications and
modifications notified thereunder

 

CSR

Corporate social responsibility

 

Old Debt Securities Regulations

Securities and Exchange Board of India (Issue and Listing of Debt Securities)
Regulations, 2008

 

 

 

Depositories NSDL and CDSL
Depositories Act The Depositories Act, 1996
DIN Director Identification Number

 

DP or Depository Participant

A depository participant as defined under the Depositories Act

 

DP ID

Depository Participant's identification number

 

 

 

 

 

DPIIT Department for Promotion of Industry and Internal Trade, Ministry of Commerce
and Industry, Government of India (formerly known as Department of Industrial
Policy and Promotion)

EBITDA Earnings before Interest (Finance Costs), Tax, Depreciation and Amortization, share
of Profit / (Loss) of associate

EGM Extraordinary General Meeting

EPS Earnings per Equity Share

ESIC Act Employees’ State Insurance Act, 1948

 

FCNR Account

Foreign Currency Non-Resident Account, and has the meaning ascribed to the term
“FCNR(B) account” under the Foreign Exchange Management (Deposit)
Regulations, 2016

 

 

 

FDI Foreign direct investment

FDI Policy Consolidated Foreign Direct Investment Policy notified by the DPIIT through
notification dated October 15, 2020 effective from October 15, 2020

FEMA Foreign Exchange Management Act, 1999 read with the rules and regulations

thereunder

 

FEMA Non-debt Instruments
Rules or the FEMA NDI Rules

The Foreign Exchange Management (Non-debt Instruments) Rules, 2019

 

Financial Year or Fiscal or
Fiscal Year or FY

The period of 12 months ending March 31 of that particular year

 

FIR

First information report

 

FPIs

Foreign portfolio investors as defined under the SEBI FPI Regulations

 

Fugitive Economic Offender

An individual who is declared a fugitive economic offender under Section 12 of the
Fugitive Economic Offenders Act, 2018

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FVCI Foreign venture capital investors as defined in and registered with the SEBI, under
the SEBI FVCI Regulations

GDP Gross domestic product

Gol or Government or Central Government of India

Government

GST Goods and Services Tax

HUF Hindu Undivided Family

ICAL The Institute of Chartered Accountants of India

IFRS International Financial Reporting Standards

Income Tax Act The Income-tax Act, 1961

Ind AS The Indian Accounting Standards referred to and notified in the Ind AS Rules

Ind AS Rules The Companies (Indian Accounting Standards) Rules, 2015

Indian GAAP Generally Accepted Accounting Principles in India

IPC Indian Penal Code, 1860

IPO Initial Public Offering

IRDAI Insurance Regulatory and Development Authority of India

 

IRDAI Investment Regulations

Insurance Regulatory and Development Authority of India (Investment) Regulations,
2016

 

 

 

 

 

 

 

IsT Indian Standard Time

IT Act Information Technology Act, 2000
KYC Know Your Customer

LIBOR London Interbank Offered Rate
LLP Limited Liability Partnership

 

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