In this order:-

(a) “chit fund”, “nidhi” or “mutual benefit” company means a company engaged in the business of managing, conducting or supervising as a foreman or agent of any transaction or arrangement by which it enters into an agreement with a number of subscribers that every one of them shall subscribe a certain sum of installments for a definite period and that each subscriber, in his turn, as determined by lot or by auction or by tender or in such other manner as may be provided for in the agreement, shall be entitled to a prize amount, and includes companies whose principal business is accepting fixed deposits from, and lending money to, members;

(b) “finance company” means a company engaged in the business of financing, whether by making loans or advances or otherwise, of any industry, commerce or agriculture and includes any company engaged in the business of hire-purchase lease financing and financing of housing;

(c) “investment company” means a company engaged in the business of acquisition and holding of, or dealing in, shares, stocks, bonds, debentures, debenture stocks, including securities issued by the Central or any State Government or by any local authority, or in other marketable securities of a like nature;

(d) “manufacturing company” means a company engaged in any manufacturing. process as defined in the Factories Act, 1948 (63 of 1948);

(e) “mining company” means a company owning a mine, and includes a company which carries on the business of a mine either as a lessee or occupier thereof;

(f) “processing company” means a company engaged in the business of processing materials with a view to their use, sale, delivery or disposal;

(g) “service company” means a company engaged in the business of supplying, providing, maintaining and operating any services, facilities, conveniences, bureaux and the like for the benefit of others;

(h) “trading company” means a company engaged in the business of buying and selling goods