Taxmann’s Company Law Manual 2026

Description

Company Law Manual is a definitive and exhaustive statutory–cum–compliance compendium that presents the Companies Act 2013 as a fully administered corporate law framework, rather than a mere collection of legislative provisions. This Manual integrates the complete amended text of the Act with the entire operational ecosystem that gives it effect, including the Rules framed thereunder, Secretarial Standards, procedural and tribunal rules, circulars, notifications, exemption frameworks, prescribed forms, and interpretative aids. The 25th Edition (2026) is meticulously updated to reflect the law as amended, notified, and in force, up to date, reflecting the continuous evolution of Indian company law through legislative amendments, delegated legislation, regulatory clarifications, and procedural refinements. Structured across multiple divisions and supported by robust navigation tools, this Manual functions as a single-desk reference for corporate law practice, governance, compliance, advisory, and adjudicatory work.

This Manual is designed for professionals and institutions that require complete statutory certainty combined with practical usability, including:

Company Secretaries (Practice & Employment) handling incorporations, board and shareholder processes, Secretarial Standards, filings, registers, certifications, and secretarial audits
Chartered Accountants & Cost Accountants engaged in corporate compliance, audits, CSR, financial reporting, managerial remuneration, and certification assignments
Corporate Lawyers & In-house Legal Teams requiring consolidated statutory text with rules, exemptions, tribunal procedures, and interpretative support for advisory, drafting, and litigation
Compliance Heads, CFOs, and Corporate Executives responsible for governance, disclosures, filings, and regulatory adherence
Academicians & Advanced Students pursuing CA, CS, CMA, and law courses who need a single, authoritative, and deeply structured reference on company law
The Present Publication is the 25th Edition | 2026, amended upto 20th December 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

[Fully Integrated Companies Act 2013] Complete and updated text of the Companies Act 2013, presented as the core statute and positioned as an administered legal framework rather than a standalone bare Act
[Rules Aligned with Parent Provisions] Text of all relevant Rules framed under the Companies Act 2013, systematically integrated with the corresponding statutory sections for seamless statute–rule correlation
[Section-wise Editorial Annotations] Annotations under each section highlighting applicable Rules, prescribed Forms, dates of enforcement, legislative history, and practical compliance linkages
[Exemptions & Relaxations Compendium] Clearly identified exemptions and modifications applicable to Private Companies, Section 8 Companies, Nidhis, Government Companies, Unlisted Public Companies, and companies operating from IFSCs located in SEZs
[IFSC-specific Regulatory Framework] Dedicated coverage of exemptions and relaxations available to Financial Products, Financial Services, and Financial Institutions operating from International Financial Services Centres
[Circulars & Notifications Consolidation] Complete and updated text of Circulars and Notifications issued under the Companies Act 2013, enabling readers to track regulatory intent and compliance clarifications
[Secretarial Standards Integration] Full incorporation of Secretarial Standards SS-1 to SS-4, with statutory cross-references for effective governance and compliance implementation
[Tribunal & Procedural Readiness Tools] Inclusion of NCLT and NCLAT Rules, tribunal fee tables, lists of documents required for petitions and applications, and allied procedural instruments
[Comparative Law Mapping] Tables mapping corresponding provisions of the Companies Act 2013 with the Companies Act 1956, including identification of provisions omitted or substantially re-engineered
[Judicially Noticed Words & Phrases] Curated appendix capturing words and phrases judicially interpreted, aiding statutory construction and advisory analysis
[Allied Laws Cross-referencing] References and extracts of provisions from other statutes referred to within the Companies Act 2013, consolidated for contextual clarity.
[Prescribed Forms Navigation] A dedicated Key to Prescribed Forms mapping statutory forms to relevant sections and rules for execution-ready compliance
[Comprehensive Subject Index] An exhaustive subject index enabling precise and rapid navigation across the entire Manual
The coverage of the book is as follows:

Companies Act 2013 with a complete Rules framework
Rules relating to incorporation, prospectus, securities, management, audit, CSR, valuation, investigation, restructuring, and winding up
Tribunal rules, NFRA rules, depository receipts and foreign currency bond schemes
Exemption matrices, fee tables, procedural checklists, and prescribed forms
Circulars, notifications, Secretarial Standards, schedules, and model constitutional documents (including Schedule I and Table F)
The structure of the book is as follows:

Front Matter – Exemptions, fee tables, tribunal documentation checklists, and comparative tables
Division One – Companies Act 2013 with Rules, followed by the Key to Prescribed Forms, appendices, and subject index
Division Two – Other Rules covering tribunal procedures, regulatory authorities, and international issuance frameworks
Division Three – Circulars, Notifications, and Secretarial Standards
This structure supports both continuous statutory reading and high-speed professional retrieval