This 2025 edition of The Companies Act, 2013 (Act 18 of 2013) reproduces the statute word-for-word and integrates every change now in force, including:
• The Mediation Act, 2023 – inserting mediation-first references for corporate disputes and compromise schemes.
• The Tribunal Reforms Act, 2021 – restructuring NCLT/NCLAT terms and service conditions.
• The Companies (Amendment) Act, 2020 – decriminalising 46 procedural lapses, easing CSR compliance, and introducing “producer company” revival.
• G.S.R. 207 (E), 24-3-2021 – aligning definition schedules and thresholds.
• Short, practice-oriented comments sit beneath pivotal sections—flagging new penalty slabs, small-company thresholds, and fast-track rights issues—while the text itself remains a BCI-compliant Bare Act for open-book exams and authoritative citation.
Key statutory coverage
• Incorporation & share capital – SPICe+ e-forms, name reservation, paid-up-capital ceilings, and differential voting rights.
• Management & governance – rotation, independent-director databank, women-director mandates, and virtual-board protocols.
• Accounts & audit – NFRA oversight, CSR spending rules, XBRL filings, and fraud-reporting triggers.
• Meetings & resolutions – e-GM framework, postal ballot, and chairperson mediation references (2023 Act).
• Related-party & significant-beneficial-owner compliance – tighter thresholds and ROC auto-alerts.
• NCLT / NCLAT procedures – fast-track mergers, cross-border amalgamations, class-action suits, and pre-pack insolvency interface.
• Penalties & adjudication – in-house ROC adjudication, lower compounding fees, and decriminalised defaults.
This edition is particularly suited for
• AIBE aspirants and law students studying corporate, securities, and ADR modules.
• Company secretaries, chartered accountants, and compliance officers preparing board papers, annual returns, or NCLT petitions.
• Corporate litigators, insolvency professionals, and mediators navigating shareholder disputes and scheme approvals.
• Policy researchers, academicians, and journalists tracking India’s Ease-of-Doing-Business and decriminalisation drive.
Verbatim text · pinpoint explanatory notes · zero superfluous commentary—the fastest route to clarity, authenticity, and practical insight for India’s primary corporate-governance statute.