⚖️ Companies Act 2013 │ Deposit Definition & First 12 Exclusions ✅ │ Section 2(31) + Rule 2(1)(c)

Master class 2026 Chapter V Acceptance of Deposits by Companies Lecture 2. Can every amount received by a company be treated as a Deposit? Most students answer YES, but legally the answer is NO. In this lecture of the Companies Act, 2013 Masterclass, we understand the foundation of Chapter V by studying Section 2(31) along with Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. This lecture explains the legal definition of Deposit, the Two-Step Test, and the First 12 Exclusions with practical illustrations and examination-oriented discussion. In this Lecture: ✅ Why Chapter V regulates Deposits ✅ Objective of Sections 73 to 76A ✅ Meaning of Deposit under Section 2(31) ✅ Two-Step Test to identify a Deposit ✅ Rule 2(1)(c) Explained ✅ First 12 Exclusions with Practical Examples ✅ Bare Act Analysis ✅ CS Executive & CS Professional Exam Approach ✅ Frequently Asked Questions This lecture is useful for: CS Executive CS Professional Company Secretaries Chartered Accountants Cost Accountants Law Students Corporate Compliance Professionals Watch the complete Masterclass Playlist for a complete understanding of the Companies Act, 2013. 👍 If you found this lecture useful, Like, Share and Subscribe to Corporate & Securities Law Compass. Hashtags #CompaniesAct2013, #Section231, #DepositRules, #Rule2_1_c, #CompaniesAct, #CSExecutive, #CSProfessional, #ICSI, #CompanySecretary, #CorporateLaw, #Compliance, #CorporateCompliance, #BareAct, #CompanyLaw, #LawStudents SEO Keywords Companies Act 2013, Section 2(31), Deposit Definition, Deposit under Companies Act, Rule 2(1)(c), Companies Acceptance of Deposits Rules 2014, Chapter V Companies Act, Sections 73 to 76A, Deposit Rules Explained, First 12 Exclusions, What is Deposit, CS Executive Companies Act, CS Professional Companies Act, ICSI Companies Act, Company Secretary Exam, Corporate Law Lecture, Company Law Classes, Bare Act Explanation, Practical Questions Companies Act, Corporate Compliance, Company Law Masterclass, Deposit Rules Practical Examples, Section 2(31) Explained, Corporate & Securities Law Compass