Taxmann Companies Act with Rules Edition June 2025

Companies Act with Rules is a comprehensive and up-to-date reference on the Companies Act 2013 and all the Rules prescribed under it. This Edition is meticulously updated, incorporating the latest amendments, circulars, and notifications. The hallmark of this publication is its detailed annotations under each section, offering clarity on the interconnected provisions, exemptions, enforcement dates, judicial interpretations, and references to relevant forms and Rules.

This book is intended for the following audience:

• Company Law Practitioners & Professionals – Lawyers, Company Secretaries, and Chartered Accountants involved in corporate compliance, advisory, and litigation
• Corporate Executives & In-house Legal Teams – Those responsible for ensuring internal adherence to the Companies Act 2013 and allied regulatory requirements
• Government & Regulatory Bodies – Officials, regulators, and policymakers seeking a consolidated legal reference
• Academics & Researchers – Faculty, students, and researchers specialising in corporate laws and governance

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

• [Annotated Text of Companies Act 2013] Provisions enriched with thorough notes, references, and cross-links to relevant Rules, Forms, and allied regulations
• [Complete Set of Rules] The text of all Rules formulated under the Companies Act 2013—ranging from Incorporation, Share Capital & Debentures, Accounts & Audit to CSR, Meetings, and beyond
• [Exemptions & Special Provisions] Detailed mention of exemptions available to Private Companies, Government Companies, Nidhis, Section 8 (Charitable) Companies, and companies operating in International Financial Services Centres (IFSCs)
• [References to Notifications & Circulars] Each section is supplemented by a list of corresponding circulars, notifications, and clarifications, ensuring the latest regulatory updates are at your fingertips
• [Judicial Interpretations] Handy compendium of Words & Phrases that have been judicially noticed, providing crucial insights into how courts have interpreted key terms
• [Allied Law References] Cross-references to SEBI Regulations, Secretarial Standards (SS-1 to SS-4), Listing Obligations, and relevant provisions from other allied laws
• [Date of Enforcement] Each provision is accompanied by its date of enforcement, ensuring historical clarity and context
• [Comparison with 1956 Act] Where relevant, references to corresponding provisions under the Companies Act 1956 are provided
• [User-friendly Approach] Bold headings, clear subheadings, and margin notes for swift navigation