This book is intended for the following audience:
• Legal Practitioners & Corporate Professionals – Company secretaries, advocates, and compliance officers looking for a single source with legislative text and practical insights
• Chartered Accountants & Cost Accountants – Professionals seeking authoritative references on compliance, reporting, and corporate governance
• Company Law Students – A one-stop study companion for those preparing for professional exams (CA, CS, CMA) or advanced corporate law courses
• Regulators & Academicians – For anyone requiring the latest updates and thorough cross-referencing of statutory provisions, exemptions, and judicial interpretations
The Present Publication is the 45th Edition | 2025, updated upto 1st June 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
• [Annotated Text of the Companies Act & Rules] Each section is followed by an annotation that provides clarity on how the corresponding rules and notifications tie in
• [Comprehensive Exemptions] Highlights exemptions available to Private Companies, Government Companies, Section 8 Companies, Nidhis, IFSC Entities, etc.
• [Relevant Forms & References] Annotations point to the prescribed Forms, referencing them exactly where they apply
• [Cross-referencing with Allied Laws] Links to SEBI Regulations, Secretarial Standards (SS-1 to SS-4), Listing Obligations, relevant provisions from Table F of Schedule I, and other allied laws
• [Circulars & Notifications] A separately compiled section that brings together key Circulars and Notifications issued under the Companies Act 2013 (including those under Secretarial Standards)
• [Judicially Noticed Words & Phrases] A dedicated Appendix that compiles definitions and legal terms as interpreted by various courts, aiding precise comprehension
• [Historical Cross-links] Points out the corresponding provisions under the erstwhile Companies Act 1956, offering insights into legislative evolution
• [User-friendly Pocket Format] Despite its comprehensive content, the book comes in a handy paperback format
The coverage of the book is as follows:
• Annotated Companies Act 2013
o Arrangement of Sections
o Full text of each section, updated with the latest amendments
o Annotations, including references to relevant Rules, Forms, exemptions, dates of enforcement, clarifying notifications, and circulars
o Appendices with allied law references and judicially noticed words/phrases
• Rules Framed Under Companies Act 2013
o A comprehensive list of all Rules and Regulations, alphabetically and thematically arranged (e.g., Companies (Incorporation) Rules, Companies (Management and Administration) Rules, etc.)
o Key to prescribed forms, clearly showing how and where each Form applies
o Special focus on newly introduced or updated rules, such as the Companies (Significant Beneficial Owners) Rules and the Companies (Indian Accounting Standards) Rules, among others
• Circulars & Notifications
o A consolidated, up-to-date compilation of the latest Circulars, Notifications, and Orders
o Includes references to older notifications for historical context
o Secretarial Standards (SS-1 to SS-4) cross-referenced for ready compliance guidance
• Exemptions
o Detailed coverage of exemptions for:
§ Private Companies
§ Section 8 Companies (Charitable)
§ Nidhis
§ Government Companies
§ IFSC-based private and public companies and financial institutions
o Provides the exact text of notifications granting these exemptions, explaining the scope and conditions
The structure of the book is as follows:
• Introductory Materials – Lists of Rules/Regulations, Exemptions, and relevant Circulars/Notifications to quickly locate the needed reference
• Part 1 | Companies Act 2013 – Contains the annotated text of the Act, laid out section-wise with margin notes, references, and appendices
• Part 2 | Rules under the Act – Organised rule-by-rule, including the text of each rule, schedules, forms, and associated clarifications
• Part 3 | Circulars & Notifications – Chronologically indexed directives from the Ministry of Corporate Affairs and other regulatory authorities, including Secretarial Standards
• Indexes & Appendices
o Subject Index for quick cross-referencing
o Appendix I – Provisions of other Acts referred to
o Appendix II – Judicially noticed words and phrases
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.