Corporate Laws by Taxman – 53rd Edition 2026 (Pocket Edition)

Corporate Laws – Pocket Edition is a comprehensive and authoritative statutory compendium that consolidates India’s principal corporate, securities, insolvency, foreign exchange, and regulatory legislations into a single, integrated reference work. It is designed to present corporate law as a connected legal and compliance framework in which company law operates alongside securities regulation, insolvency resolution, competition law, foreign exchange controls, transparency obligations, and governance standards. At the centre of the publication lies the Companies Act 2013, presented with detailed section-wise annotations and compliance guidance. This core statute is systematically supplemented with the full text of major allied corporate and economic laws, enabling readers to seamlessly navigate issues that span multiple enactments—such as capital markets compliance, restructuring, governance, disclosures, regulatory enforcement, and cross-border transactions. Updated with amendments, circulars, notifications, and regulatory changes, this Edition serves as a single-desk statutory and compliance reference, eliminating the need to consult multiple bare acts or fragmented resources.

This publication is intended for professionals and institutions that require authoritative statutory text combined with practical usability, including:

• Company Secretaries (Practice & Employment) for incorporation, governance, Board and general meetings, statutory registers, filings, Secretarial Standards, and certifications
• Chartered Accountants & Cost Accountants for corporate compliance, reporting formats, CSR, managerial remuneration, and audit-related advisory work
• Corporate Lawyers & In-house Legal Teams for advisory opinions, drafting, litigation support, and cross-statute interpretation
• Compliance & Regulatory Officers handling obligations under MCA, SEBI, FEMA, IBC, IFSCA, and allied regimes
• Judges, Judicial Officers, Academicians & Advanced Students for dependable statutory reference, interpretative support, and institutional libraries

The Present Publication is the 53^rd Edition, updated upto 20^th December 2025. It is edited by Taxmann’s Editorial Board, with the following noteworthy features

• [Annotated Companies Act 2013] Each section of the Act is presented with detailed annotations and practical compliance notes, enabling a clear understanding of statutory intent and application
• [Rules & Prescribed Forms Integration] Relevant rules framed under each section and references to prescribed statutory forms are integrated section-wise, creating a direct linkage between substantive provisions and procedural compliance
• [Exemptions & Modified Applicability] Clear identification and consolidation of exemptions and relaxations applicable to specific classes of companies, including Private Companies, Government Companies, Nidhis, Charitable Companies (Section 8), Unlisted Public Companies, and entities operating from IFSCs and SEZs
• [IFSC-Specific Regulatory Carve-outs] Dedicated coverage of exemptions, substitutions, and modified provisions applicable to financial products, services, and institutions operating from International Financial Services Centres
• [Circulars & Notifications Contextualised] Relevant circulars and notifications are incorporated contextually under the applicable provisions to reflect their operational and compliance impact
• [Enforcement & Commencement Dates] Each provision carries a clear indication of its date of enforcement or commencement, ensuring accuracy in applicability and compliance timelines
• [Corresponding Provisions – Companies Act 1956] Mapping of sections to their corresponding provisions under the Companies Act 1956, providing historical continuity and facilitating transition and comparative analysis
• [Words & Phrases Judicially Noticed] Inclusion of judicially interpreted words and phrases to support statutory interpretation, advisory work, and litigation use
• [Cross-references to Allied Laws & Governance Frameworks] Integrated references to allied legislations and standards, including SEBI regulations, Secretarial Standards (SS-1 to SS-4), Listing Obligations, and Table F of Schedule I, ensuring holistic corporate law compliance understanding

The coverage of the book is as follows:

• Companies Act 2013
  • Complete text of the Companies Act 2013 with section-wise annotations
  • All Schedules (I to VII), including:
    • Schedule I – Model Memorandum & Articles (Tables A–J, including Table F)
    • Schedule II – Useful lives for depreciation
    • Schedule III – Financial Statement formats (AS, Ind AS, NBFC Ind AS)
    • Schedule IV – Code for Independent Directors
    • Schedule V – Managerial appointment and remuneration
    • Schedule VI – Infrastructure projects and facilities
    • Schedule VII – CSR activities
  • Appendix I: Provisions of other Acts referred to in the Companies Act, 2013
  • Appendix II: Words & Phrases Judicially Noticed
  • Detailed Subject Index for rapid statutory navigation
• Allied Corporate & Economic Laws – The book includes the complete text of key legislations that frequently intersect with corporate law and governance, arranged as independent divisions:
  • Securities Contracts (Regulation) Act 1956
  • Securities and Exchange Board of India Act 1992
  • Depositories Act 1996
  • Competition Act 2002
  • Foreign Exchange Management Act 1999
  • Foreign Contribution (Regulation) Act 2010
  • Insolvency and Bankruptcy Code 2016
  • Limited Liability Partnership Act 2008
  • Right to Information Act 2005
  • Emblems and Names (Prevention of Improper Use) Act 1950
  • This consolidated structure allows professionals to address corporate, securities, insolvency, and regulatory issues holistically within one volume

The structure of the book is as follows:

• Division-based Architecture, with each principal statute presented as a self-contained unit
• Section-wise Flow for the Companies Act, followed by annotations, rules, forms, exemptions, and cross-references
• Arrangement of Sections provided for allied Acts to enable quick navigation
• Appendices and Subject Index integrated into the Companies Act portion for interpretative and research efficiency