Description
Taxmann Companies Act with Rules 45th Edition, June 2025 by Taxmann's Editorial Board
Companies Act with Rules | POCKET – Hardbound is a comprehensive and meticulously curated legal reference to the Companies Act 2013 and all Rules framed thereunder. This Edition offers a unique annotation-driven approach that explains and cross-references all crucial provisions, rules, forms, exemptions, and notifications/circulars relevant to different types of companies—be it Private, Government, Section 8, Nidhis, or those operating in IFSCs. The book is structured to facilitate quick reference and deeper insights, making it an indispensable resource for readers.
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
Arrangement of Sections
Full text of each section, updated with the latest amendments
Annotations, including references to relevant Rules, Forms, exemptions, dates of enforcement, clarifying notifications, and circulars
Appendices with allied law references and judicially noticed words/phrases
Rules Framed Under Companies Act 2013
A comprehensive list of all Rules and Regulations, alphabetically and thematically arranged (e.g., Companies (Incorporation) Rules, Companies (Management and Administration) Rules, etc.)
Key to prescribed forms, clearly showing how and where each Form applies
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
A consolidated, up-to-date compilation of the latest Circulars, Notifications, and Orders
Includes references to older notifications for historical context
Secretarial Standards (SS-1 to SS-4) cross-referenced for ready compliance guidance
Exemptions
Detailed coverage of exemptions for:
Private Companies
Section 8 Companies (Charitable)
Nidhis
Government Companies
IFSC-based private and public companies and financial institutions
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
Subject Index for quick cross-referencing
Appendix I – Provisions of other Acts referred to
Appendix II – Judicially noticed words and phrases