Taxmann Company Law Ready Reckoner 18th Edition January 2026

Company Law Ready Reckoner 18th Edition January 2026

Company Law Ready Reckoner 18th Edition January 2026

The Present Publication is the 18^th Edition | 2026, and is updated till 20^th December 2025. This book is authored by Taxmann’s Editorial Board with the following noteworthy features:

• [Ready-reckoner Design] Focused on routine, practical company law issues encountered in everyday corporate operations
• [Integrated Treatment of Law and Procedure] Explains not only statutory provisions but also approval routes, compliance steps, and filing realities
• [Governance-centric Coverage] Strong emphasis on shareholder democracy, board functioning, directors’ duties, and managerial accountability
• [Procedural & E-Governance Alignment] Extensive coverage of MCA-21, electronic filings, registers, records, and returns
• [Compliance-at-a-Glance Tools] Use of structured summaries and tabular presentations to enable quick decision-making
• [Drafting and Practical Guidance] Includes drafting-oriented discussion where customisation is commonly required (e.g., Articles of Association)
• [Clear Scope Delimitation] NCLT matters and public issue mechanisms are addressed at a basic level, maintaining focus on day-to-day compliance
• [Comprehensive Indexing] Section-wise and subject indexing ensure fast and precise navigation

The book is structured as a complete company-law operating system, covering the entire lifecycle and regulatory ecosystem of a company through 42 logically sequenced chapters, including:

• Foundations & Incorporation
  • Concept and evolution of company law
  • Separate legal entity, limited liability, and lifting of the corporate veil
  • Incorporation process, name approval, ROC filings, and certificate of incorporation
  • Memorandum and Articles of Association—drafting, alteration, and legal effect
• Capital & Securities Framework
  • Share capital and its alteration
  • Issue and further issue of securities
  • Reduction of capital and buy-back
  • Debentures and public deposits
  • Public issue of securities (foundational coverage)
• Membership & Shareholder Democracy
  • Membership and register of members
  • Transfer, nomination, and transmission of securities
  • Voting rights and shareholder decision-making
  • Procedure of general meetings, including the Secretarial Standards linkage
• Board, Directors & Governance
  • Appointment, qualifications, disqualifications, and removal of directors
  • Duties, rights, liabilities, and fiduciary responsibilities
  • Restrictions on directors and board powers
  • Meetings of the Board, committees, circular resolutions, and virtual meetings
  • Corporate governance principles aligned with regulatory expectations
• Key Managerial Personnel & Management
  • Appointment, role, remuneration, and cessation of KMP
  • Managerial accountability and statutory controls
• Finance, Audit & Reporting
  • Accounts and financial statements
  • Declaration and payment of dividend
  • Financial audit
  • Cost audit and secretarial audit
• Special Classes of Companies
  • Private companies
  • Holding and subsidiary companies
  • Section 8 companies
  • Government companies
  • Foreign companies
  • NBFCs, Nidhis, Chit Fund companies
  • Other specialised forms (OPC, Small Companies, Dormant Companies, Producer Companies, Start-ups, etc.)
• Regulatory Oversight & Enforcement
  • Inspection and investigation
  • Offences, penalties, compounding, and relief provisions
  • Overview of NCLT-related issues
  • Administration of company law by the Central Government, ROC, Regional Directors, SEBI, and courts
• E-Governance & Procedural Compliance
  • MCA-21 framework and electronic governance
  • Digital signatures, e-filing mechanics, SRN tracking
  • Registers and records (physical and electronic)
  • Periodic statutory returns and ongoing compliance requirements