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 approach is to place, at the point of each section, the complete operational ecosystem governing that provision, including 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 integrated approach substantially reduces the need for cross-referencing multiple sources and enables faster, more accurate statutory application in professional practice.
Who Should Read This Book?
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Company Secretaries, Compliance Officers & Governance Professionals – For statutory filings, Board processes, disclosures and compliance with Secretarial Standards.
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Chartered Accountants & Cost Accountants – For corporate compliance, advisory, audit interface, restructuring and regulatory matters.
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Advocates & Legal Professionals – For a reliable annotated statutory reference supporting advisory, drafting and litigation work.
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In-house Legal & Secretarial Teams – For dependable day-to-day reference in corporate decision-making and statutory compliance.
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Professionals Advising Specialised Entities – Including Private Companies, Government Companies, Nidhis, Charitable Companies under Section 8, Unlisted Public Companies and entities operating from IFSCs located in SEZs.
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Students & Faculty of CA, CS, CMA, LL.B. & LL.M. Programmes – For updated and annotation-supported statutory study and practical application.
The Present Publication is the 46th Edition | 2026, updated upto 20th December 2025. It is edited by Taxmann's Editorial Board.
Key Features
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Annotated Text of the Companies Act, 2013
- Complete statutory text supported by expert section-wise annotations
- Aids statutory interpretation and practical compliance application
- Provides contextual guidance for understanding individual provisions
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Annotated Text of Rules Framed under the Act
- Rules presented as an integral extension of the Companies Act
- Helps understand procedural requirements, conditions and timelines
- Connects delegated legislation directly with the relevant parent provisions
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Section-wise Mapping of Relevant Rules & Forms
- Each section clearly identifies applicable Rules
- References prescribed statutory forms associated with filings and actions
- Facilitates quicker identification of compliance requirements
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Comprehensive Exemption Coverage
- Private Companies
- Government Companies
- Nidhis
- Charitable Companies under Section 8
- Unlisted Public Companies
- Unlisted Public and Private Companies operating from IFSCs located in SEZs
- Specially highlighted exemptions applicable to financial products, services and institutions operating from IFSCs
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Gist of Relevant Circulars & Notifications
- Concise summaries of relevant MCA circulars and notifications
- Clarifies regulatory intent and implementation guidance
- Reduces the need to consult lengthy source documents separately
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Date of Enforcement of Provisions
- Each relevant provision is supported with its enforcement date
- Helps ensure correct applicability analysis
- Particularly useful for compliance reviews, advisory opinions and litigation
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Correlation with the Companies Act, 1956
- Corresponding provisions under the Companies Act, 1956 are indicated
- Supports historical continuity and comparative interpretation
- Useful for reference to legacy case law and corporate documentation
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Words & Phrases Judicially Noticed
- Key statutory expressions supported by judicial usage and interpretation
- Enhances interpretative accuracy
- Useful where terminology has acquired settled legal meaning
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Allied Laws & Governance References
- Relevant SEBI Rules and Regulations
- Secretarial Standards SS-1 to SS-4
- Listing obligations and disclosure requirements
- Table F of Schedule I
- Integrated cross-references to allied compliance frameworks
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Integrated Coverage of Circulars, Notifications & Secretarial Standards
- Aligns statutory provisions with delegated legislation
- Integrates governance standards with statutory requirements
- Reflects how company law compliance operates in practical corporate environments
Coverage of the Book
The book provides a consolidated and section-centric statutory reference that brings together the legal position and operational compliance requirements at the level of each relevant provision.
- Statutory text of the Companies Act, 2013
- Relevant Rules governing procedure and compliance
- Prescribed forms associated with statutory filings and corporate actions
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Applicable exemptions and relaxations
- Entity-specific exemptions
- IFSC and SEZ-related exemptions
- Special applicability based on the nature of the company or institution
- Gist of relevant circulars and notifications
- Enforcement dates of statutory provisions
- Corresponding provisions of the Companies Act, 1956
- Judicially noticed words and phrases
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References to allied laws and governance frameworks
- SEBI requirements
- Secretarial Standards
- Listing obligations and disclosure requirements
- Table F of Schedule I
This integrated approach enables professionals to assess both the applicable legal position and its practical compliance impact in one place, making the book a convenient working reference for regular corporate and regulatory use.
Structure of the Book
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Section-first Organisation – Designed for rapid statutory look-up and efficient navigation of individual provisions.
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Annotations Placed Immediately Below Each Section – Maintains statutory context and reduces the time required to search across multiple sources.
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Cross-reference-driven Design – Connects statutory provisions with relevant Rules, forms, exemptions, circulars, notifications and governance standards.
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Pocket-size, Hardbound Format – Combines portability with durability for convenient and regular professional use.