Taxmann Companies Act with Rules 25th Edition January 2026
Taxmann Companies Act with Rules 25th Edition January 2026
The Present Publication is the 25th Edition | 2026, updated till 20th December 2025. This book is edited by Taxmann’s Editorial Board, with the following noteworthy features:
- [Annotated Companies Act 2013] The complete text of the Companies Act 2013 is presented in a section-wise format, supported by annotations that connect each provision to its compliance environment. These annotations indicate:
- Relevant Rules framed under the section
- Prescribed statutory Forms (e-forms and physical forms)
- Date of enforcement of the provision
- Corresponding provisions under the Companies Act 1956
- Allied laws referred to in the provision
- [Rules Framed under the Act – Fully Integrated] All Rules framed under the Companies Act 2013 are reproduced as operative compliance instruments, not merely as references. Amendments, substitutions, omissions, and effective dates are clearly tracked, allowing practitioners to determine applicability with precision
- [Chapter-wise Key to Prescribed Forms] A distinctive strength of this Edition is the chapter-wise’ Key to Prescribed Forms’, which maps every statutory form to its governing section and rule. This enables seamless navigation from statutory provision to filing requirement, making the book an effective compliance and filing roadmap
- [Circulars, Notifications & Administrative Guidance] The publication consolidates circulars and notifications issued under the Companies Act 2013, capturing procedural clarifications, filing instructions, enforcement notifications, and transitional arrangements. These materials play a critical role in determining how compliance is actually carried out and are therefore integrated as a core component of the book
- [Secretarial Standards as Part of the Compliance Framework] The book includes the notified Secretarial Standards (SS-1 to SS-4) along with relevant guidance, reinforcing their mandatory nature and practical significance in corporate governance, meetings, disclosures, and Board reporting
- [Comprehensive Exemption Architecture] Entity-specific exemptions, modifications, and adaptations are consolidated and systematically presented, covering:
- Private Companies
- Government Companies
- Section 8 (Charitable) Companies
- Nidhis
- Unlisted Public Companies
- IFSC-based companies and financial institutions
- This enables accurate applicability and advisory analysis, particularly in complex or specialised corporate structures
- [Regulatory and Allied Law Linkages] Wherever relevant, the text cross-references SEBI regulations, Listing Obligations and Disclosure Requirements (LODR), Table F of Schedule I, and other allied laws, reflecting the integrated nature of modern corporate regulation.
- [Interpretative and Reference Tools] The book includes:
- Appendix I – Provisions of other Acts referred to in the Companies Act, 2013
- Appendix II – Words & Phrases judicially noticed, supporting statutory interpretation
- A detailed Subject Index for rapid retrieval and navigation
The coverage of the book is as follows:
- Companies Act 2013 (complete text with Schedules)
- Rules framed under the Act, with amendment tracking
- Prescribed statutory Forms with section-rule mapping
- Circulars and Notifications impacting compliance and procedure
- Secretarial Standards and governance guidance
- Exemptions and modifications across company categories
- Interpretative appendices and a comprehensive index