About Companies Act, 2013 With Rules & Forms
Contents at a Glance
xi
Contents at a Glance
About Corporate Professionals…………………………………………………………………………………………… iii
Brief Profile of Experts who have contributed to this Book ……………………………………………………… vii
How to read the Book/ Some unique features of the Book………………………………………………………. xvii
Section-wise Analysis of the Companies (Amendment) Act, 2017…………………………………………… xix
Analysis of the Companies (Amendment) Act, 2019………………………………………………………….. xlviii
Analysis of the Companies (Amendment) Act, 2020……………………………………………………………. lxiii
Division I
Enforcement Status of the Companies Act, 2013
Enforcement status of Sections of the Companies Act, 2013 and subsequent
amendments…………………………………………………………………………………………………………. 1.1.3
Sections of the Companies Act, 2013 Not Yet Enforced………………………………………………… 1.2.1
Sections Subsequently Inserted in the Companies Act, 2013…………………………………………. 1.3.1
Sections Subsequently Omitted in the Companies Act, 2013…………………………………………. 1.4.1
Sections of the Companies (Amendment) Act, 2020 Not Yet Enforced ………………………….. 1.5.1
Division II
Companies Act, 2013
Provisions of the Companies Act, 1956 and Corresponding Provisions of the
Companies Act, 2013 …………………………………………………………………………………………….. 2.1.3
Provisions of the Companies Act, 2013 and Corresponding Provisions of the
Companies Act, 1956 …………………………………………………………………………………………….. 2.2.1
Arrangement of Sections ……………………………………………………………………………………………..2.3.i
The Companies Act, 2013…………………………………………………………………………………………… 2.3.1
Schedule I (MOA & AOA) …………………………………………………………………………………………Sch.1
Schedule II Useful Lives to Compute Depreciation …………………………………………………… Sch.24
Schedule III General Instructions for Preparation of Balance Sheet and Statement of
Profit and Loss of a Company……………………………………………………………………………… Sch.32
Schedule IV Code for Independent Directors………………………………………………………….. Sch.133
Schedule V (Managerial Remuneration: Sections 196 & 197) ……………………………………. Sch.137
Schedule VI (Infrastructural Projects) …………………………………………………………………….. Sch.147
Schedule VII (Activities relating to Corporate Social Responsibility)………………………… Sch.149
Companies Act, 2013 and Rules & Forms …
xii
Division III
Rules Notified as per Companies Act, 2013
Arrangement of Rules …………………………………………………………………………………………………R.iii
CHAPTER I
PRELIMINARY
The Companies (Specification of Definitions Details) Rules, 2014 …………………………………. R1.1
The Companies (Restriction on Number of Layers) Rules, 2017 ……………………………………. R1.5
CHAPTER II
INCORPORATION OF COMPANY AND MATTERS INCIDENTAL THERETO
The Companies (Incorporation) Rules, 2014………………………………………………………………… R2.1
CHAPTER III
PROSPECTUS AND ALLOTMENT OF SECURITIES
The Companies (Prospectus and Allotment of Securities) Rules, 2014…………………………… R3.1
Companies (Issue of Global Depository Receipts) Rules, 2014…………………………………….. R3.15
CHAPTER IV
SHARE CAPITAL AND DEBENTURES
The Companies (Share Capital and Debentures) Rules, 2014………………………………………… R4.1
The National Company Law Tribunal (Procedure for Reduction of Share Capital of
Company) Rules, 2016…………………………………………………………………………………………..R4.31
CHAPTER V
ACCEPTANCE OF DEPOSITS BY COMPANIES
The Companies (Acceptance of Deposits) Rules, 2014………………………………………………….. R5.1
CHAPTER VI
REGISTRATION OF CHARGES
The Companies (Registration of Charges) Rules, 2014………………………………………………….. R6.1
CHAPTER VII
MANAGEMENT AND ADMINISTRATION
The Companies (Management and Administration) Rules, 2014…………………………………… R7.1
The Companies (Significant Beneficial Owners) Rules, 2018…………………………………………R7.23
CHAPTER VIII
DECLARATION AND PAYMENT OF DIVIDEND
The Companies (Declaration and Payment of Dividend) Rules, 2014 ……………………………. R8.1
The Investor Education and Protection Fund Authority (Accounting, Audit, Transfer
and Refund) Rules, 2016………………………………………………………………………………………… R8.2
The Investor Education and Protection Fund Authority (Form of Annual Statement of
Accounts) Rules, 2018……………………………………………………………………………………………R8.30
Contents at a Glance
xiii
CHAPTER IX
ACCOUNTS OF COMPANIES
The Companies (Accounts) Rules, 2014 ………………………………………………………………………. R9.1
The Companies (Filing of Documents and Forms in Extensible Business Reporting
Language) Rules, 2015…………………………………………………………………………………………..R9.10
The Companies (Corporate Social Responsibility Policy) Rules, 2014……………………………R9.12
Companies (Indian Accounting Standards) Rules, 2015……………………………………………….R9.28
The National Financial Reporting Authority Rules, 2018 ……………………………………………..R9.35
The Companies (Accounting Standards) Rules, 2021……………………………………………………R9.43
CHAPTER X
AUDIT AND AUDITORS
The Companies (Audit and Auditors) Rules, 2014……………………………………………………….R10.1
The Companies (Cost Records and Audit) Rules, 2014……………………………………………….R10.10
The Companies (Auditor’s Report) Order, 2016…………………………………………………………R10.21
The Companies (Auditor’s Report) Order, 2020…………………………………………………………R10.24
CHAPTER XI
APPOINTMENT AND QUALIFICATIONS
OF DIRECTORS
The Companies (Appointment and Qualification of Directors) Rules, 2014 …………………..R11.1
The Companies (Creation and Maintenance of databank of Independent Directors)
Rules, 2019………………………………………………………………………………………………………….R11.17
CHAPTER XII
MEETINGS OF BOARD AND ITS POWERS
The Companies (Meetings of Board and its Powers) Rules, 2014…………………………………..R12.1
CHAPTER XIII
APPOINTMENT AND REMUNERATION OF
MANAGERIAL PERSONNEL
The Companies (Appointment and Remuneration of Managerial Personnel)
Rules, 2014……………………………………………………………………………………………………………R13.1
CHAPTER XIV
INSPECTION, INQUIRY AND INVESTIGATION
The Companies (Inspection, Investigation and Inquiry) Rules, 2014……………………………..R14.1
The Companies (Arrests in connection with Investigation by Serious Fraud
Investigation Office) Rules, 2017 ……………………………………………………………………………R14.3
CHAPTER XV
COMPROMISES, ARRANGEMENTS AND AMALGAMATIONS
The Companies (Compromises, Arrangements and Amalgamations) Rules, 2016………….R15.1
CHAPTER XVII
REGISTERED VALUERS
The Companies (Registered Valuers and Valuation) Rules, 2017…………………………………..R17.1
Companies Act, 2013 and Rules & Forms …
xiv
CHAPTER XVIII
REMOVAL OF NAMES OF COMPANIES FROM THE REGISTER OF COMPANIES
The Companies (Removal of Names of Companies from the Register of Companies)
Rules, 2016……………………………………………………………………………………………………………R18.1
CHAPTER XX
WINDING UP
The Companies (Winding Up) Rules, 2020………………………………………………………………….R20.1
CHAPTER XXI
COMPANIES AUTHORIZED TO
REGISTER UNDER THIS ACT
The Companies (Authorised to Register) Rules, 2014…………………………………………………..R21.1
The Producer Companies Rules, 2021……………………………………………………………………….R21.10
CHAPTER XXII
COMPANIES INCORPORATED OUTSIDE INDIA
The Companies (Registration of Foreign Companies) Rules, 2014…………………………………R22.1
CHAPTER XXIV
REGISTRATION OFFICES AND FEES
The Companies (Registration Offices and Fees) Rules, 2014 …………………………………………R24.1
CHAPTER XXVI
NIDHIS
Nidhi Rules, 2014………………………………………………………………………………………………………R26.1
CHAPTER XXVII
NATIONAL COMPANY LAW TRIBUNAL AND
APPELLATE TRIBUNAL
National Company Law Tribunal Rules, 2016……………………………………………………………..R27.1
National Company Law Appellate Tribunal Rules, 2016 ……………………………………………R27.45
The Companies (Transfer of Pending Proceedings) Rules, 2016 ………………………………….R27.63
CHAPTER XXVIII
SPECIAL POWER OF COURT
The Companies (Mediation and Conciliation) Rules, 2016……………………………………………R28.1
CHAPTER XXIX
MISCELLANEOUS
The Companies (Adjudication of Penalties) Rules, 2014……………………………………………….R29.1
The Companies (Miscellaneous) Rules, 2014 ……………………………………………………………….R29.6
Division IV
Concise Referencer
Matters requiring approval of members by ordinary resolution ……………………………………… 4.3
Matters requiring approval of members by special resolution…………………………………………. 4.9
Matters requiring special notice…………………………………………………………………………………… 4.19
Rights which can be exercised by members having at least 10% voting power……………….. 4.20
Contents at a Glance
xv
Matters to be passed by postal ballot …………………………………………………………………………… 4.24
Matters requiring unanimous resolutions by board of directors…………………………………….. 4.26
Matters required to be agreed to by all the members…………………………………………………….. 4.27
Matters requiring resolutions to be passed by board of directors in board meeting only…. 4.29
Discolures in directors’ report by one person company and small company ………………….. 4.31
Disclosures in directors’ report by private company …………………………………………………….. 4.35
Disclosures in directors’ report by unlisted public company…………………………………………. 4.42
Disclosures in directors’ report by listed company……………………………………………………….. 4.51
Privileges and exemptions for private company…………………………………………………………… 4.60
Privileges and exemptions for specified ifsc private company……………………………………….. 4.65
Privileges and exemptions for government companies …………………………………………………. 4.70
Privileges and exemptions for specified IFSC public company………………………………………. 4.78
Privileges and exemptions for section 8 company (non- profit)……………………………………… 4.85
Privileges and exemptions for one person company (opc)…………………………………………….. 4.89
Privileges and exemptions for start-up companies ……………………………………………………….. 4.92
Privileges and exemptions for small company……………………………………………………………… 4.95
Privileges and exemptions for dormant company ………………………………………………………… 4.97
Privileges and exemptions for nidhi company……………………………………………………………… 4.99
Offences liable for punishment for fraud under section 447 (cognizable)……………………… 4.102
Offences liable to penalty (adjudication under section 454) …………………………………………. 4.108
Offences liable to punishment with fine only [compoundable] …………………………………… 4.124
Offences liable to punishment with imprisonment or with fine or with both
(compoundable)…………………………………………………………………………………………………… 4.133
Offences liable to punishment with imprisonment and with fine
(non-compoundable)……………………………………………………………………………………………. 4.137
Division V
C0irculars/ Orders/ Notifications
Table of Circulars……………………………………………………………………………………………………… 5.C.3
Circulars ………………………………………………………………………………………………………………… 5.C.19
Table of Orders ………………………………………………………………………………………………………… 5.O.1
Orders……………………………………………………………………………………………………………………… 5.O.3
Table of Notifications ……………………………………………………………………………………………….5.N.1
Notifications……………………………………………………………………………………………………………..5.N.3
Division VI
Secretarial Standards
Secretarial Standard on Meetings of the Board of Directors…………………………………………….. 6.3
Secretarial Standard on General Meetings……………………………………………………………………. 6.22
Secretarial Standard on Dividend………………………………………………………………………………… 6.49
Secretarial Standard on Report of the Board of Directors ………………………………………………. 6.62
Subject Index…………………………………………………………………………………………………………………SI.1
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