According to Companies Act 2013, Section 2(30) states that "debenture" includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on the assets of the company or not; Provided that following shall not be treated as debenture — (a) the instruments referred to in Chapter III-D of the Reserve Bank of India Act, 1934; and (b) such oth......