Taxmann Company Law Manual Edition June 2025

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• Academicians & Students – Law and commerce students can gain in-depth knowledge, complete with historical references and cross-links to older provisions from the Companies Act 1956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