Taxmann’s Company Law Manual – 19th Edition 2023

This book is a compendium of the annotated text of the Companies Act 2013, along with relevant Rules framed thereunder. In other words, it contains a compilation of amended, updated & annotated text of the Companies Act, 2013 & Rules along with Circulars, Notifications and Secretarial Standards.

What sets this book apart is the unique way of presenting the text of the Companies Act and relevant Rules mapped with the relevant Section of the Act. 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/Private Company 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 19^th Edition & updated till 25^th December 2022. This book is edited by Taxmann’s Editorial Board and divided into three divisions:

• The Companies Act, 2013 with (40+) Rules
• Other Rules (15+)
• Circulars & Notifications

This book also incorporates the following:

• Amendments made by the Companies (Amendment) Act, 2020 at a Glance
• Guide to the Companies (Amendment) Act, 2020
• Exemptions to the following:
  • Private Companies
  • Section 8 Companies
  • Nidhis
  • Government Companies
  • Private company which 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
  • Unlisted public company which 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 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 (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 by the Companies (Amendment) Act, 2020 & Tribunal Reforms Act, 2021, with Rules framed thereunder
  • 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
• 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
• Circulars & Notifications
  • Circulars & Notifications issued under the Companies Act, 2013