Taxmann Companies Act with Rules (Pocket Edition Hardbound ) 46th Edition January 2026

The Present Publication is the 46^th Edition | 2026, updated upto 20^th December 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Annotated Text of the Companies Act 2013] The complete statutory text is supported by expert, section-wise annotations that aid interpretation and compliance application
• [Annotated Text of Rules Framed under the Act] Rules are treated as an integral extension of the Act, enabling users to understand procedural requirements, conditions, and timelines alongside the parent provisions
• [Section-wise Mapping of Relevant Rules and Forms] Each section clearly indicates the applicable rules and prescribed statutory forms, facilitating quicker identification of compliance actions and filings
• [Comprehensive Exemption Coverage] Detailed identification of exemptions and relaxations available to:
  • Private Companies
  • Government Companies
  • Nidhis
  • Charitable (Section 8) Companies
  • Unlisted Public Companies
  • Unlisted Public and Private Companies operating from IFSCs located in SEZs
  • In addition, exemptions applicable to financial products, services, and institutions in IFSCs are specifically highlighted
• [Gist of Relevant Circulars and Notifications] Concise summaries of MCA circulars and notifications are provided to clarify regulatory intent and implementation guidance without requiring consultation of lengthy source documents
• [Date of Enforcement of Provisions] Each provision is supported with its enforcement date, ensuring correct applicability analysis—particularly critical in compliance reviews, advisory opinions, and litigation
• [Correlation with the Companies Act 1956] Corresponding provisions under the 1956 Act are indicated to support historical continuity, interpretation, and reference to legacy case law or documentation
• [Words and Phrases Judicially Noticed] Key statutory expressions are supported by judicial usage, enhancing interpretative accuracy where terminology has acquired settled legal meaning
• [Allied Laws and Governance References] Provisions are cross-linked, where relevant, to allied laws and compliance frameworks, including:
  • Relevant SEBI rules and regulations
  • Secretarial Standards (SS-1 to SS-4)
  • Listing obligations and disclosure requirements
  • Table F of Schedule I
• [Integrated Coverage of Circulars, Notifications, and Secretarial Standards] The book aligns statutory provisions with delegated legislation and governance standards, reflecting how company law compliance operates in practice

The book delivers a consolidated, section-centric reference that typically answers, at the provision level:

• The statutory text of the Companies Act 2013
• The relevant rules governing procedure and compliance
• Prescribed forms associated with filings and actions
• Applicable exemptions and relaxations based on entity type and IFSC/SEZ status
• Gist of relevant circulars and notifications
• Enforcement dates of provisions
• Corresponding provisions of the Companies Act 1956
• Judicially noticed words and phrases
• References to allied laws, SEBI requirements, Secretarial Standards, listing obligations, and Table F
• This integrated approach enables professionals to assess both legal position and compliance impact in one place