Taxmann's Company Law Manual book

Company Law Manual is an exhaustive, up-to-date compendium of the Companies Act 2013 and its underlying rules, circulars, and notifications. Compiled to reflect the latest amendments and developments, this Manual provides readers with a clear understanding of all the statutory provisions alongside robust annotations that help demystify complex legal requirements. Whether one is seeking the text of the Act or Rules or extensive explanations on compliance, exemptions, procedural requirements, or enforcement, this Manual offers a one-stop solution.

This book is intended for the following audience:

• Corporate Professionals – Company secretaries, legal practitioners, and corporate lawyers who require clarity on the Companies Act 2013
• Chartered Accountants & Cost Accountants – For ensuring accurate and compliant financial disclosures, audits, and corporate governance practices
• Regulatory Bodies & Government Officials – As a quick reference guide for the correct enforcement of provisions
• Corporate Decision-makers – Directors, CFOs, CEOs, and compliance officers needing immediate reference to legal compliance, meeting procedures, and corporate governance standards
• Academicians & Students – Law and commerce students can gain in-depth knowledge, complete with historical references and cross-links to older provisions from the Companies Act 1956

The Present Publication is the 24^th Edition | 2025, amended upto 1^st June 2025. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:

• [Annotated Text of Companies Act 2013]
• Marginal notes, cross-references, and easy-to-read formatting
• Commentary and clarifications on each section
• [Text of Relevant Rules] Rules are placed alongside or referenced immediately after the corresponding sections for seamless reading
• [Extensive Annotations Under Each Section]
• Relevant Rules Framed – Quick referencing of the underlying rules for the section
• Reference to Prescribed Forms – Indicates all e-forms and physical forms that must be filed
• Exemptions – Lists available exemptions for private companies, government companies, Nidhis, charitable companies, IFSC companies, etc.
• Gist of Circulars & Notifications – Summarises clarifications and expansions issued by the Ministry
• Date of Enforcement of Each Provision – Helps track historical changes and compliance timelines
• Corresponding Provisions Under 1956 Act – Aids in comparative understanding
• Words & Phrases Judicially Noticed – Quick reference to key legal terms
• Allied Laws & SEBI Regulations – Points to relevant references to SEBI rules, Listing Obligations, Secretarial Standards, etc.
• [Incorporation of SEBI & Secretarial Standards] Inclusion of SS-1 to SS-4 for Board Meetings, General Meetings, Dividend, and Board's Report
• [Comprehensive Collection of Circulars & Notifications] Centralised database of all important clarifications and government releases under the Act and Rules

The coverage of the book is as follows:

• Exemptions
• An exhaustive list of exemptions for Private Companies, Section 8 Companies, Nidhis, Government Companies, and IFSC-based companies
• Table of Fees
• Detailed fee structures payable at multiple points, e.g., for filing, increasing share capital, NCLT/NCLAT appeals, etc.
• National Company Law Tribunal (NCLT) & National Company Law Appellate Tribunal (NCLAT)
• Fee payable, procedures for filings, required enclosures, and lists of documents
• Comparative Tables
• Companies Act, 2013 vs. 1956 – Parallel columns to see how sections map between old and new legislation
• Companies Act, 1956 Not Covered in 2013 – Identifies omitted or replaced provisions
• Division One
• A thorough commentary of the Companies Act 2013, with all relevant Rules compiled in alignment with each chapter/section
• Division Two
• Focuses on additional rules (e.g., NCLT rules, NFRA rules, depositary receipts schemes, etc.)
• Division Three
• A library of circulars & notifications, bridging updates to day-to-day practice

The structure of the book is as follows:

• Preliminary Exemptions & Tables
• Summaries of key exemptions for various classes of companies
• Easy reference tables for fees and forms
• Division One – The Act & Rules
• Section-wise arrangement of the Companies Act 2013
• Rules under each relevant heading for immediate cross-referencing
• Division Two – Other Rules
• Tribunal rules, NFRA rules, and other allied rule sets not addressed in the main divisions
• Division Three – Circulars & Notifications
• Chronologically organised
• Supplementary Aids
• Subject Index, Legislative References, and Judicial Phrases (Words & Phrases Judicially Noticed)
• Appendices referencing allied Acts for thorough legal clarity