Taxmann Company Law Manual – 17th Edition 2022

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 17^th Edition, authored by Taxmann’s Editorial Board, as amended by the Companies (Amendment) Act 2020 & updated till 10^th 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:
  • Private Companies
  • Section 8 Companies
  • Nidhis
  • Government Companies
  • 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
  • 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:
  • Table of Fees
  • Table of Fees Payable to National Company Law Tribunal
  • List of documents to be attached with a petition or application made before National Company Law Tribunal
  • Table of Fees Payable to National Company Law Appellate Tribunal
  • Fees payable under Companies (Compromises, Arrangements and Amalgamations) Rules, 2016
  • Table showing Sections of Companies Act, 2013 & Corresponding Provisions of Companies Act, 1956
  • Table showing Sections of Companies Act, 1956 & Corresponding Provisions of Companies Act, 2013
  • 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
  • Arrangement of Sections of Companies Act, 2013
  • 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
  • Key to Prescribed Forms
  • Annotated text of the Companies Act, 2013 as amended by Companies (Amendment) Act, 2020 & Tribunal Reforms Act, 2021 with Rules framed thereunder
  • Appendix I: Provisions of other Acts referred to in Companies Act, 2013
  • Appendix II: Words & Phrases Judicially noticed
  • Appendix III: Companies (Amendment) Act, 2020
  • Subject Index
• Other Rules
  • National Company Law Tribunal Rules, 2016
  • National Company Law Appellate Tribunal Rules, 2016
  • National Company Law Tribunal (Salary, Allowances and Other Terms and Conditions of Service of President and Other Members) Rules, 2015
  • National Company Law Appellate Tribunal (Salaries and Allowances and Other Terms and Conditions of Service of the Chairperson and Other Members) Rules, 2015
  • Depository Receipts Scheme, 2014
  • Issue of Foreign Currency Convertible Bonds and Ordinary Shares (Through Depositary Receipt Mechanism) Scheme, 1993
  • Issue of Foreign Currency Exchangeable Bonds Scheme, 2008
  • Investor Education and Protection Fund Authority (Appointment of Chairperson and Members, Holding of Meetings and Provision for Offices and Officers) Rules, 2016
  • Tribunal Reforms Act, 2021
  • Conditions of Service of Chairperson and Members of Tribunals, Appellate Tribunals and Other Authorities
  • Tribunal (Conditions of Service) Rules, 2021
  • National Financial Reporting Authority (Manner of Appointment and other Terms and Conditions of Service of Chairperson and Members) Rules, 2018
  • National Financial Reporting Authority Rules, 2018
  • National Financial Reporting Authority (Meeting for Transaction of Business) Rules, 2019
  • National Financial Reporting Authority (Recruitment, Salary, Allowances and Other Terms and Conditions of Service of Secretary, Officers and Other Employees of Authority) Rules, 2019
  • 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
  • Companies (Specification of Definition Details) Rules, 2014
• Circulars & Notifications
  • Circulars & Notifications issued under the Companies Act, 2013