Accountancy Part AIssue and Redemption of Debentures

According to section ....... of The Companies Act, 2013 'Debenture' i…

According to section ....... of The Companies Act, 2013 'Debenture' includes debenture inventory, bonds and any other securities of a company whether constituting a charge on the assets of the company or not.

Answer & explanation

Correct answer: option 4

The correct answer is Option (4) → 2(30)

NCERT (2026-27 edition):
Meaning of Debentures – “… According to section 2(30) of The Companies Act, 2013 ‘Debenture’ includes Debenture Inventory, Bonds and any other securities of a company whether constituting a charge on the assets of the company or not.”