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COMPANY LAWMANNUAL 2023

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Taxmann’s Editorial Board

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the Six Sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorised and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
  • It must be ensured that every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
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Description

This book is a compendium of the annotated text of the Companies Act 2013, along with relevant Rules framed thereunder. In other words, it contains a compilation of amended, updated & annotated text of the Companies Act, 2013 & Rules along with Circulars, Notifications and Secretarial Standards.

What sets this book apart is the unique way of presenting the 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
  • Exemption to Financial Products/Services/Institutions in IFSCs
  • 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 19th Edition & updated till 25th December 2022. This book is edited by Taxmann’s Editorial Board and divided into three divisions:

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