Taxmann's Company Law Manual is a compendium of the Companies Act, 2013, along with Relevant Rules framed thereunder. In other words, it contains Compilation of Amended, Updated & Annotated text of the Companies Act, 2013 [as amended by the Companies (Amendment) Act, 2020] & Rules along with Amended Schedules (III & V), Circulars, Notifications, SS-1 to SS-4, and ICSI Guidance Note on Corporate Social Responsibility (CSR).

What sets this book apart is the unique way of presenting the Annotated, Amended & Updated text of the Companies Act and relevant Rules mapped with the relevant Section of the Act. In other words, the Annotation under each Section shows:

Relevant Rules framed under the Relevant Section

• Reference to Relevant Forms prescribed

• Exemptions available to private companies/Government companies/Nidhis/Charitable Companies/Unlisted Public Company/Private Company operating from IFSCs located in SEZ

• The Gist of Relevant Circulars and Notifications

• Date of enforcement of the provisions

• Corresponding provision under the 1956 Act

• Words & Phrases judicially noticed

• Allied Laws referred to in the provision(s), and

• Relevant provisions of SEBI Rules/SS-1 to SS-4/Listing Obligations/Table F of Schedule I

The Present Publication is the 17th Edition, authored by Taxmann's Editorial Board, as amended by the Companies (Amendment) Act 2020 & updated till 10th December 2021. This book is divided into three divisions:

• The Companies Act, 2013 with (40+) Rules

• Other Rules (15+)

• Circulars & Notifications

This book also incorporates the following:

• Amendments made by the Companies (Amendment) Act, 2020 at a Glance

• Guide to the Companies (Amendment) Act, 2020

• Exemptions to the following:

o Private Companies

o Section 8 Companies

o Nidhis

o Government Companies

o Private company which is licensed to operate by RBI or SEBI or IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act

o Unlisted public company which is licensed to operate by RBI or SEBI or IRDA from the International Financial Services Centre located in an approved multi-services SEZ set-up under the SEZ Act

• Tabular presentation of the following contents:

o Table of Fees

o Table of Fees Payable to National Company Law Tribunal

o List of documents to be attached with a petition or application made before National Company Law Tribunal

o Table of Fees Payable to National Company Law Appellate Tribunal

o Fees payable under Companies (Compromises, Arrangements and Amalgamations) Rules, 2016

o Table showing Sections of Companies Act, 2013 & Corresponding Provisions of Companies Act, 1956

o Table showing Sections of Companies Act, 1956 & Corresponding Provisions of Companies Act, 2013

o Table showing Sections of Companies Act, 1956 not covered in Companies Act, 2013

• List of Circulars & Notifications

The contents of the book are as follows:

• Companies Act, 2013 with Rules

o Arrangement of Sections of Companies Act, 2013

o Arrangement of Rules framed under Companies Act, 2013

§ Companies (Specification of Definitions Details) Rules, 2014

§ Companies (Restriction on Number of Layers) Rules, 2017

§ Companies (Incorporation) Rules, 2014

§ Companies (Prospectus and Allotment of Securities) Rules, 2014

§ Companies (Issue of Global Depository Receipts) Rules, 2014

§ Companies (Share Capital and Debentures) Rules, 2014

§ National Company Law Tribunal (Procedure for reduction of share capital of Company) Rules, 2016

§ Companies (Acceptance of Deposits) Rules, 2014

§ Companies (Registration of Charges) Rules, 2014

§ Companies (Management and Administration) Rules, 2014

§ Companies (Significant Beneficial Owners) Rules, 2018

§ Companies (Declaration and Payment of Dividend) Rules, 2014

§ Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016

§ Investor Education and Protection Fund Authority (Form of Annual Statement of Accounts) Rules, 2018

§ Investor Education and Protection Fund Authority (Form and Time of Preparation of Annual Report) Rules, 2018

§ Companies (Accounts) Rules, 2014

§ Companies (Accounting Standards) Rules, 2021

§ Companies (Indian Accounting Standards) Rules, 2015

§ Companies (Audit and Auditors) Rules, 2014

§ Companies (Auditor's Report) Order, 2020

§ Companies (Corporate Social Responsibility Policy) Rules, 2014

§ Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015

§ Companies (Cost Records and Audit) Rules, 2014

§ Companies (Appointment and Qualification of Directors) Rules, 2014

§ Companies (Creation and Maintenance of Data Bank of Independent Directors) Rules, 2019

§ Condonation of Delay Scheme, 2018

§ Companies (Meetings of Board and its Powers) Rules, 2014

§ Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014

§ Companies (Inspection, Investigation and Inquiry) Rules, 2014

§ Companies (Arrests in Connection with Investigation by Serious Fraud Investigation Office) Rules, 2017

§ Companies (Compromises, Arrangements and Amalgamations) Rules, 2016

§ Companies (Registered Valuers and Valuation) Rules, 2017

§ Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016

§ Companies (Winding up) Rules, 2020

§ Companies (Authorised to Register) Rules, 2014

§ Producer Companies Rules, 2021

§ Companies (Registration of Foreign Companies) Rules, 2014

§ Companies (Registration Offices and Fees) Rules, 2014

§ Specified Companies (Furnishing of Information about Payment to Micro and Small Enterprise Suppliers) Order, 2019

§ Nidhi Rules, 2014

§ Companies (Transfer of Pending Proceedings) Rules, 2016

§ Companies (Mediation and Conciliation) Rules, 2016

§ Companies (Adjudication of Penalties) Rules, 2014

§ Companies (Miscellaneous) Rules, 2014

o Key to Prescribed Forms

o Annotated text of the Companies Act, 2013 as amended by Companies (Amendment) Act, 2020 & Tribunal Reforms Act, 2021 with Rules framed thereunder

o Appendix I: Provisions of other Acts referred to in Companies Act, 2013

o Appendix II: Words & Phrases Judicially noticed

o Appendix III: Companies (Amendment) Act, 2020

o Subject Index

• Other Rules

o National Company Law Tribunal Rules, 2016

o National Company Law Appellate Tribunal Rules, 2016

o National Company Law Tribunal (Salary, Allowances and Other Terms and Conditions of Service of President and Other Members) Rules, 2015

o National Company Law Appellate Tribunal (Salaries and Allowances and Other Terms and Conditions of Service of the Chairperson and Other Members) Rules, 2015

o Depository Receipts Scheme, 2014

o Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993

o Issue of Foreign Currency Exchangeable Bonds Scheme, 2008

o Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016

o Tribunal Reforms Act, 2021

o Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities

o Tribunal (Conditions of Service) Rules, 2021

o National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018

o National Financial Reporting Authority Rules, 2018

o National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019

o National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019

o National Company Law Tribunal and National Company Law Appellate Tribunal (Procedure for Investigation of Misbehaviour or Incapacity of Chairperson, President and Other Members) Rules, 2020

o Companies (Specification of Definition Details) Rules, 2014

•Circulars & Notifications

o Circulars & Notifications issued under the Companies Act, 2013