Companies Act with Rules [POCKET | Hardbound] | Virtual Book By Taxmann’s Editorial Board

Companies Act with Rules | POCKET – Hardbound is a compact yet authoritative statutory reference that presents the Companies Act 2013 together with the rules framed thereunder, supported by comprehensive section-wise annotations. This Edition reflects the latest legislative, regulatory, and compliance position under Indian company law. Despite its pocket size, the book is designed as a complete working companion rather than a mere bare act. Its editorial philosophy is to place, at the point of each section, the entire operational ecosystem governing that provision—relevant rules, prescribed forms, applicable exemptions, circulars and notifications, enforcement dates, legacy correlations, judicially noticed expressions, and references to allied laws and governance standards. This approach substantially reduces the need for cross-referencing multiple sources and enables faster, more accurate statutory application in practice.

This book is intended for the following audience:

• Company Secretaries, Compliance Officers, & Governance Professionals involved in statutory filings, board processes, disclosures, and Secretarial Standards compliance
• Chartered Accountants & Cost Accountants handling corporate compliance, advisory, audit interface, restructuring, and regulatory matters
• Advocates & Legal Professionals requiring a reliable, annotated statutory reference for advisory, drafting, and litigation
• In-House Legal & Secretarial Teams seeking a dependable day-to-day reference for corporate decision-making
• Professionals advising specialised entities, including Private Companies, Government Companies, Nidhis, Charitable (Section 8) Companies, Unlisted Public Companies, and entities operating from IFSCs located in SEZs
• Students & Faculty of CA, CS, CMA, LL.B., and LL.M. Programmes who require an updated, annotation-supported statutory text for study and application

The Present Publication is the 46^th Edition | 2026, updated upto 20^th December 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:

• [Annotated Text of the Companies Act 2013] The complete statutory text is supported by expert, section-wise annotations that aid interpretation and compliance application
• [Annotated Text of Rules Framed under the Act] Rules are treated as an integral extension of the Act, enabling users to understand procedural requirements, conditions, and timelines alongside the parent provisions
• [Section-wise Mapping of Relevant Rules and Forms] Each section clearly indicates the applicable rules and prescribed statutory forms, facilitating quicker identification of compliance actions and filings
• [Comprehensive Exemption Coverage] Detailed identification of exemptions and relaxations available to:
  • Private Companies
  • Government Companies
  • Nidhis
  • Charitable (Section 8) Companies
  • Unlisted Public Companies
  • Unlisted Public and Private Companies operating from IFSCs located in SEZs
  • In addition, exemptions applicable to financial products, services, and institutions in IFSCs are specifically highlighted
• [Gist of Relevant Circulars and Notifications] Concise summaries of MCA circulars and notifications are provided to clarify regulatory intent and implementation guidance without requiring consultation of lengthy source documents
• [Date of Enforcement of Provisions] Each provision is supported with its enforcement date, ensuring correct applicability analysis—particularly critical in compliance reviews, advisory opinions, and litigation
• [Correlation with the Companies Act 1956] Corresponding provisions under the 1956 Act are indicated to support historical continuity, interpretation, and reference to legacy case law or documentation
• [Words and Phrases Judicially Noticed] Key statutory expressions are supported by judicial usage, enhancing interpretative accuracy where terminology has acquired settled legal meaning
• [Allied Laws and Governance References] Provisions are cross-linked, where relevant, to allied laws and compliance frameworks, including:
  • Relevant SEBI rules and regulations
  • Secretarial Standards (SS-1 to SS-4)
  • Listing obligations and disclosure requirements
  • Table F of Schedule I
• [Integrated Coverage of Circulars, Notifications, and Secretarial Standards] The book aligns statutory provisions with delegated legislation and governance standards, reflecting how company law compliance operates in practice

The book delivers a consolidated, section-centric reference that typically answers, at the provision level:

• The statutory text of the Companies Act 2013
• The relevant rules governing procedure and compliance
• Prescribed forms associated with filings and actions
• Applicable exemptions and relaxations based on entity type and IFSC/SEZ status
• Gist of relevant circulars and notifications
• Enforcement dates of provisions
• Corresponding provisions of the Companies Act 1956
• Judicially noticed words and phrases
• References to allied laws, SEBI requirements, Secretarial Standards, listing obligations, and Table F
• This integrated approach enables professionals to assess both legal position and compliance impact in one place

The structure of the book is as follows:

• Section-first Organisation for rapid statutory look-up
• Annotations Placed Immediately Below Each Section to maintain context and reduce search time
• Cross-reference-driven Design connecting provisions to rules, forms, exemptions, circulars, and governance standards
• Pocket-size, Hardbound Format combining portability with durability for regular professional use