Taxmann’s Companies Act with Rules – 19th Edition January 2023

This book is the most authentic and comprehensive book on the Companies Act, 2013. It covers the amended, updated & annotated text of the following:

• Companies Act, 2013 [as amended upto date]
  • Provisions of other Acts referred to in the Companies Act, 2013
  • Words & Phrases Judicially Noticed
  • Companies (Amendment) Act, 2020
• 55+ Rules framed thereunder
• Circulars & Notifications
• Secretarial Standards

What sets it apart is the presentation/coverage of the Companies Act with corresponding Rules, Circulars & Notifications. In other words, the Annotation under each Section shows:

• 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, and Private Companies operating from IFSCs located in SEZ
• Exemptions to Financial Products/Services/Institutions in IFSCs
• Gist of relevant Circulars & Notifications
• Date of enforcement of provisions
• Corresponding provisions under the 1956 Act
• Words & Phrases judicially noticed
• Allied Laws referred to in the provision
• Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I

The Present Publication is the 19^th Edition & updated till 25^th December 2022. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Taxmann’s series of Bestseller Books] on Companies Act
• [Follows the Six-Sigma Approach] to achieve the benchmark of ‘zero error.’

The contents of the book are as follows:

• List of Rules/Regulations
• Alphabetical list of Rules/Regulations
• Amendments made by the Companies (Amendment) Act, 2020 at a Glance
• Guide to the Companies (Amendment) Act, 2020
• Exemptions:
  • Private Companies
  • Section 8 Companies
  • Nidhis
  • Government Companies
  • Exemptions to Private Company that is licensed to operate by RBI or SEBI, or IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act
  • Exemptions to an unlisted public company that is licensed to operate by RBI or SEBI, or 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 International Financial Services Centre (IFSC)
• List of Circulars & Notifications
• Companies Act, 2013 with Rules
  • Arrangement of Sections
  • Annotated text of the Companies Act, 2013 as amended upto date
  • Appendix I: Provisions of other Acts referred to in Companies Act, 2013
  • Appendix II: Words & Phrases Judicially noticed
  • Appendix III: Companies (Amendment) Act, 2020
  • Subject Index
• Rules framed under the Companies Act, 2013
  • Key to Prescribed Forms
  • Companies (Specification of Definitions Details) Rules, 2014
  • Companies (Incorporation) Rules, 2014
  • Companies (Prospectus and Allotment of Securities) Rules, 2014
  • Companies (Issue of Global Depository Receipts) Rules, 2014
  • Companies (Share Capital and Debentures) Rules, 2014
  • Companies (Acceptance of Deposits) Rules, 2014
  • Companies (Registration of Charges) Rules, 2014
  • Companies (Management and Administration) Rules, 2014
  • Companies (Declaration and Payment of Dividend) Rules, 2014
  • Companies (Accounts) Rules, 2014
  • Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015
  • Companies (Audit and Auditors) Rules, 2014
  • Companies (Corporate Social Responsibility Policy) Rules, 2014
  • Companies (Appointment and Qualification of Directors) Rules, 2014
  • 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 (Authorised to Register) Rules, 2014
  • Companies (Registration of Foreign Companies) Rules, 2014
  • Companies (Registration Offices and Fees) Rules, 2014
  • Nidhi Rules, 2014
  • 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
  • Companies (Adjudication of Penalties) Rules, 2014
  • Companies (Miscellaneous) Rules, 2014
  • Companies (Cost Records and Audit) Rules, 2014
  • Depository Receipts Scheme, 2014
  • Companies (Indian Accounting Standards) Rules, 2015
  • Companies (Accounting Standards) Rules, 2021
  • Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016
  • Companies (Compromises, Arrangements, and Amalgamations) Rules, 2016
  • Companies (Mediation and Conciliation) Rules, 2016
  • Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016
  • Companies (Transfer of Pending Proceedings) Rules, 2016
  • Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016
  • National Company Law Tribunal (Procedure for Reduction of Share Capital of Company) 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
  • Companies (Arrests in Connection with Investigation by Serious Fraud Investigation Office) Rules, 2017
  • Companies (Registered Valuers and Valuation) Rules, 2017
  • Companies (Restriction on Number of Layers) Rules, 2017
  • Condonation of Delay Scheme, 2018
  • National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018
  • Companies (Significant Beneficial Owners) Rules, 2018
  • 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
  • Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019
  • 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
  • Companies (Creation and Maintenance of Data Bank of Independent Directors) Rules, 2019
  • Companies (Winding-up) Rules, 2020
  • Companies (Auditor’s Report) Order, 2020
  • 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
  • Producer Companies Rules, 2021
  • National Financial Reporting Authority appointment of Part-time member Rules, 2022
• Circulars & Notifications
  • Circulars & Notifications issued under the Companies Act, 2013