Description
Taxmann Company Law Manual 23rd Edition, 2025 by Taxmann's Editorial Board
This book is a unique compendium of the annotated text of the Companies Act 2013, along with relevant Rules, Circulars, Notifications and Secretarial Standards. It is a trusted reference for corporate professionals, legal practitioners, academicians, compliance officers, and students, providing a structured and updated presentation of the Act and its practical applications.
What sets this book apart is its user-friendly approach, mapping the text of the Act with relevant Rules and practical annotations under each Section, including:
Relevant Rules framed under the relevant Section
Reference to relevant Forms prescribed
Exemptions available to private companies/Government companies/Nidhis/Charitable Companies/Unlisted Public Company/Private Companies operating from IFSCs located in SEZ
Exemption to Financial Products/Services/Institutions in IFSCs
The gist of relevant Circulars and Notifications
Date of enforcement of the provisions
Corresponding provision under the 1956 Act
Words & Phrases judicially noticed
Allied Laws referred to in the provision(s) and
Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I
The Present Publication is the 23rd Edition | 2025 & amended upto 25th November 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:
[Taxmann's series of Bestseller Books] on Company Laws
[Follows the six-sigma approach] to achieve the benchmark of 'zero error.'
This book is divided into three divisions:
The Companies Act, 2013 with (45+) Rules
Other Rules (15+)
Circulars & Notifications
This book also incorporates the following:
Exemptions:
Private Companies
Section 8 Companies
Nidhis
Government Companies
Private company which is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act
Unlisted public company which is licensed to operate by RBI, SEBI, and IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act
Financial Products, Financial Services or Financial Institutions in an ISFC
Tabular presentation of the following contents:
Table of Fees
Table of Fees Payable to National Company Law Tribunal
List of documents to be attached with a petition or application made before the National Company Law Tribunal
Table of Fees Payable to National Company Law Appellate Tribunal
Fees Payable under Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
Table showing Sections of Companies Act, 2013 & Corresponding Provisions of Companies Act, 1956
Table showing Sections of Companies Act, 1956 & Corresponding Provisions of Companies Act, 2013
Table showing Sections of Companies Act, 1956 not covered in Companies Act, 2013
List of Circulars & Notifications
The contents of the book are as follows:
Companies Act, 2013 with Rules
Arrangement of Sections of the Companies Act, 2013
Arrangement of Rules framed under the Companies Act, 2013
Companies (Specification of Definitions Details) Rules, 2014
Companies (Restriction on Number of Layers) Rules, 2017
Companies (Incorporation) Rules, 2014
Companies (Listing of Equity Shares in Permissible Jurisdictions) Rules, 2024
Companies (Prospectus and Allotment of Securities) Rules, 2014
Companies (Issue of Global Depository Receipts) Rules, 2014
Companies (Share Capital and Debentures) Rules, 2014
National Company Law Tribunal (Procedure for reduction of share capital of Company) Rules, 2016
Companies (Acceptance of Deposits) Rules, 2014
Companies (Registration of Charges) Rules, 2014
Companies (Management and Administration) Rules, 2014
Companies (Significant Beneficial Owners) Rules, 2018
Companies (Declaration and Payment of Dividend) Rules, 2014
Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018
Investor Education and Protection Fund Authority (Form and Time of Preparation of Annual Report) Rules, 2018
Companies (Accounts) Rules, 2014
Companies (Accounting Standards) Rules, 2021
Companies (Indian Accounting Standards) Rules, 2015
Companies (Audit and Auditors) Rules, 2014
Companies (Auditor's Report) Order, 2020
Companies (Corporate Social Responsibility Policy) Rules, 2014
Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
Companies (Cost Records and Audit) Rules, 2014
Companies (Appointment and Qualification of Directors) Rules, 2014
Companies (Creation and Maintenance of Data Bank of Independent Directors) Rules, 2019
Condonation of Delay Scheme, 2018
Companies (Meetings of Board and its Powers) Rules, 2014
Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014
Companies (Inspection, Investigation and Inquiry) Rules, 2014
Companies (Arrests in Connection with Investigation by Serious Fraud Investigation Office) Rules, 2017
Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
Companies (Registered Valuers and Valuation) Rules, 2017
Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016
Companies (Winding-up) Rules, 2020
Companies (Authorised to Register) Rules, 2014
Producer Companies Rules, 2021
Companies (Registration of Foreign Companies) Rules, 2014
Companies (Registration Offices and Fees) Rules, 2014
Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019
Nidhi Rules, 2014
Companies (Transfer of Pending Proceedings) Rules, 2016
Companies (Mediation and Conciliation) Rules, 2016
Companies (Adjudication of Penalties) Rules, 2014
Companies (Miscellaneous) Rules, 2014
Key to Prescribed Forms
Annotated text of the Companies Act, 2013 as amended up to date
Appendix I: Provisions of other Acts referred to in Companies Act, 2013
Appendix II: Words & Phrases Judicially Noticed
Subject Index
Other Rules
National Company Law Tribunal Rules, 2016
National Company Law Appellate Tribunal Rules, 2016
National Company Law Tribunal (Salary, Allowances and Other Terms and Conditions of Service of President and Other Members) Rules, 2015
National Company Law Appellate Tribunal (Salaries and Allowances and Other Terms and Conditions of Service of the Chairperson and Other Members) Rules, 2015
Depository Receipts Scheme, 2014
Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993
Issue of Foreign Currency Exchangeable Bonds Scheme, 2008
Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016
Tribunal Reforms Act, 2021
Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities
Tribunal (Conditions of Service) Rules, 2021
National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018
National Financial Reporting Authority Rules, 2018
National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019
National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019
National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for Investigation of Misbehaviour or Incapacity of Chairperson, President and Other Members) Rules, 2020
Companies (Specification of Definition Details) Rules, 2014
National Financial Reporting Authority appointment of Part-time Members Rules, 2022
Investor Education and Protection Fund Authority (Manner of Recruitment and Terms and Conditions of Service of Public Relation Officer and Assistant Manager) Rules, 2024
Circulars & Notifications
Circulars & Notifications issued under the Companies Act, 2013