Taxmann’s Company Law and Practice – A Comprehensive Text Book on Companies Act 2013 by G K Kapoor – 25th Edition September 2021.

Company Law & Practice is a comprehensive & authentic textbook on Companies Act 2013 as amended by the Companies (Amendment) Act 2020. This book aims to represent an impressive and judicious blending of the provisions of the Companies Act, Judicial Decisions, Clarifications issued by SEBI, etc. The text is interspersed with interpretations, explanations & illustrations to help the reader assimilate the provisions better.

This book aims to fulfil the requirement of students for CA/CS/CMA/CFA/LL.B./LL.M./M.Com. & other professional courses

The Present Publication is the 25^th Edition, as amended by the Companies (Amendment) Act 2020 & updated till 31^st July 2021, authored by Dr. G.K. Kapoor & Dr. Sanjay Dhamija, with the following noteworthy features:

• [Most Amended & Updated] The 24^th Edition incorporates the following changes introduced by the Companies (Amendment) Act, 2020
  • Decriminalization of certain offences, not involving fraud, injury to the public interest or non-compoundable offences
  • [Case Laws] are updated up to 31^st July 2021
  • [Amendment in Rules] are updated up to 31^st July 2021
  • [Producer Companies] has been incorporated as per Companies (Amendment) Act 2020
  • [Companies (Winding-up) Rules 2020 & Companies (Auditor’s Report) Order 2020] are also duly incorporated
  • [Various Other Amendments] relating to remuneration to non-executive directors, setting-up of benches of NCLAT, reduction in timelines for right issues, preparation of periodic financial results by unlisted companies, and relaxation relating to expenditure on CSR, etc. have been incorporated in this edition
• [Lucid & Straightforward Style of Presentation] The provisions of the law are presented in a lucid and straightforward style, backed by the most up-to-date case decisions
• [Summaries] are provided at the end of each chapter containing substantive provisions of the law
• [Hints to Questions & Practical Problems] have been provided and selected from past examination questions of various universities and professional institutes
• [Secretarial Practice/Check List] has been given throughout this book to make it relevant for professionals. Also, several specimen notices, minutes and resolutions have been given at relevant
• [Zero-Error] The book follows the six-sigma approach to achieve the benchmark of ‘zero-error’
• [Latest & Landmark Case Laws] have been provided throughout the book

The detailed contents of the book are as follows:

• History of Company Legislation
• Meaning and Nature of a Company
• Kinds of Companies
• Formation and Incorporation of a Company
• Memorandum of Association
• Articles of Association
• Prospectus
• Acceptance of Public Deposits
• Share and Share Capital
• Membership
• Registers and Returns
• Investments, Loans, Borrowings and Debentures
• Divisible Profits and Dividends
• Company Management
• Company Secretary and Practising Company Secretary
• Company Meetings – I | General
• Company Meetings – II | General Body Meetings
• Company Meetings – III | Board Meetings
• Accounts and Audit
• Inspection, Inquiry and Investigation
• Majority Rule and Minority Protection
• Prevention of Oppression and Mismanagement
• Compromises, Arrangements, Reconstruction and Amalgamation
• Winding Up
• Authorities under the Companies Act, 2013 and Miscellaneous Provisions