This 2025 edition of The Companies Act, 2013 (Act 18 of 2013) reproduces the statute verbatim and consolidates every operative change, including —

• The Mediation Act, 2023 (32 of 2023, dt. 15-9-2023) – mediation-first references for corporate disputes and scheme approvals

• The Tribunals Reforms Act, 2021 (33 of 2021, dt. 13-8-2021) – revised NCLT / NCLAT tenure and service conditions

• The Companies (Amendment) Act, 2020 (29 of 2020, dt. 28-9-2020) – decriminalised 46 procedural lapses, CSR-spend rationalisation and producer-company revival

• MCA notifications dated 11-1-2022 – widening small-company thresholds and CFO/KMP exemption limits

• An extensive Table showing the effective-date of every section is placed up front for instant compliance checks.

• Concise, practice-oriented short comments accompany pivotal sections—highlighting post-2023 mediation referrals, e-AGM authorisations, fast-track rights issues, and the new penalty adjudication matrix—while preserving full Bare-Act integrity for open-book exams and authoritative citation.

Core statutory coverage

• Incorporation & share capital – SPICe+ electronic filing, name reservation, differential voting rights and sweat-equity ceilings

• Management & governance – rotation, independent-director databank, women-director mandates and virtual-board protocols

• Accounts, audit & CSR – NFRA oversight, CSR unspent-fund escrow, XBRL filings and fraud-reporting triggers

• Meetings & resolutions – e-GM framework, postal-ballot, mediation-first clause and reduced filing fees for one-person companies

• Related-party & SBO compliance – tighter thresholds, ROC auto-alerts and LLP cross-holding restrictions

• NCLT / NCLAT procedures – fast-track mergers, cross-border amalgamations, class-action suits and pre-pack insolvency interface

• Penalties & compounding – in-house ROC adjudication, lower compounding fees, and decriminalised first-time defaults

This edition is particularly suited for

• AIBE aspirants and law students studying corporate, securities and ADR modules

• Company secretaries, chartered accountants & compliance officers preparing board papers, annual returns and NCLT filings

• Corporate litigators, insolvency professionals & mediators navigating shareholder disputes and scheme sanctions

• Policy researchers, academicians & journalists tracking India’s Ease-of-Doing-Business reforms and decriminalisation drive

Exact Gazette text · pinpoint explanatory notes · zero superfluous commentary — the fastest route to clarity, authenticity and practical insight on India’s primary corporate-governance statute.