Taxmann Cracker -Company Law and Practice Book for CS Executive by N.S. Zad , Divya Bajpai

Company Law & Practice | CRACKER is a comprehensive, examination-oriented study companion tailored specifically for CS-Executive aspirants under the New Syllabus. Designed to blend conceptual clarity with practical insight, this book serves as a strategic revision tool with fully solved past examination questions, extensive trend analyses, and chapter-wise question mapping. It includes case-study-based questions, making it an essential resource for mastering Paper 2 of Group 1.

The Present Publication is the 5^th Edition for the Dec. 2025/June 2026 Exams. This book is authored by CS N.S. Zad & CS Divya Bajpai, with the following noteworthy features:

• [Fully Solved Questions] from past CS-Executive examinations up to June 2025, updated as per the latest provisions
• [Topic-wise Arrangement] for quick reference and focused practice
• [Case Study Based Questions] included to match the latest examination pattern
• [Chapter-wise Marks Distribution] covering exams from 2021 to 2025 to identify high-weightage topics
• [Previous Exam Trend Analysis] to predict probable questions and strategise revision
• [Comparison with ICSI Study Material] to ensure complete topic coverage
• [Amendment-ready Content] aligned with the latest legal updates and exam expectations

This book comprehensively covers the entire syllabus of Company Law and Practice under the New CS-Executive curriculum, divided into 21 chapters, which cover both conceptual clarity and procedural application. Key themes include:

• Company Formation & Legal Status
  • Types of companies, incorporation process, effect of registration, doctrine of ultra vires
• Foundational Documents
  • In-depth treatment of Memorandum and Articles of Association, their alteration, legal significance
• Capital Structure
  • Comprehensive coverage on share capital, types of shares, alteration of capital, rights of shareholders
• Membership & Deposits
  • The legal distinction between members and shareholders, admission and cessation of membership, regulation of public deposits
• Corporate Governance
  • Role, appointment, and responsibilities of Directors, KMPs, Board Committees, CSR obligations, and annual disclosures
• Accounts & Audit
  • Books of accounts, statutory audit, auditor appointment, reporting requirements, and audit committee compliance
• Meetings & Resolutions
  • Statutory framework around general meetings, board meetings, quorum, agenda, and resolutions
• Compromise, Amalgamations, & Investigations
  • Corporate restructuring, arrangements, merger procedures, inspection powers of the ROC, and investigation mechanisms
• E-Governance & MCA21
  • Digital governance framework, filings, and compliance under MCA portals
• Case Study Based Questions
  • A full-fledged division dedicated to practical case scenarios—these reflect the new-style questions dominating recent papers

The book is divided into two parts for intuitive learning:

• Part I | Company Law – Principles & Concepts: Includes foundational and statutory topics such as:
  • Introduction to Company Law
  • Share Capital, Members, Charges
  • Accounts & Auditors
  • Compromise, Amalgamations, Deposits, CSR
• Part II | Company Administration & Meetings: Focuses on practical governance:
  • Board Composition & Powers
  • Meetings, Directors, General Meetings
  • E-Governance, Annual Report
  • Case Study Based Questions
• Each chapter begins with topic coverage and is followed by solved questions, exam weightage trends, and comparative notes with ICSI's study material