Company Law Ready Referencer

by Corporate Professionals

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This book is no longer available and has been discontinued

Contents at a Glance

About Corporate Professionals	iii
Disclaimer	vi
Brief Profile of Experts who have contributed to this Book	vii
How to read the Book/ Some unique features of the Book	xix

Division 1

Ready Referencer

A Companies Act 2013 & 1956	1A.3
1. Enforcement Status of Sections of the Companies Act, 2013 and Subsequent Amendments	1A.5
2. Sections of the Companies Act, 2013 not yet Enforced	1A.44
3. Sections Subsequently Inserted in The Companies Act, 2013	1A.45
4. Sections Subsequently Omitted in the Companies Act, 2013	1A.49
5. Sections of the Companies (Amendment) Act, 2020 Not Yet Enforced	1A.52
6. Provisions of the Companies Act, 1956 and Corresponding Provisions of the Companies Act, 2013	1A.53
7. Provisions of the Companies Act, 2013 and Corresponding Provisions of the Companies Act, 1956	1A.98
B Gist of Subsequent Amendments in the Companies Act, 2013	1B.1
8. Gist of the Amendments made by the Companies (Removal of Difficulties)Orders	1B.3
9. Gist of the Amendments made by the Companies (Amendment) Act, 2015	1B.7
10. Gist of the Amendments made by the Insolvency and Bankruptcy Code, 2016	1B.10
11. Gist of the Amendments made by the Finance Act, 2017	1B.22
12. Gist of the Amendments made by the Companies (Amendment) Act, 2017	1B.23
13. Gist of the Amendments made by the Companies (Amendment) Act, 2019	1B.52
14. Gist of the Amendments made by the Companies (Amendment) Act, 2020	1B.63
C List of Forms and Formats under the Companies Act 2013	1C.1
15. C- Forms and Formats under The Companies Act, 2013	1C.3
16. List of Formats	1C.12
D Types of Companies	1D.1
17. Type of Companies	1D.3
E Member's Approvals under the Companies Act, 2013	1E.1
18. Matters Requiring Approval of Members by Ordinary Resolution	1E.3
19. Matters Requiring Approval of Members by Special Resolution	1E.9
20. Matters Requiring Consent of the Holders of Three-Fourth in Value	1E.18
21. Matters Requiring Consent of Atleast 90% of the Members	1E.20
22. Matters Requiring Consent of Atleast 95% of the Members	1E.21
23. Rights which can be Exercised by Members Having at Least 10% Voting Power	1E.23
24. Matters Required to be Agreed to by all the Members	1E.27
25. Matters Requiring Special Notice	1E.29
26. Matters to be Passed by Postal Ballot	1E.30
F Board's Approvals under the Companies Act, 2013	1F.1
27. Matters Requiring Unanimous Resolutions by Board of Directors	1F.3
28. Matters Requiring Resolutions to be Passed by Board of Directors in Board Meeting Only	1F.4
G Privileges and Exemptions under the Companies Act, 2013	1G.1
29. Privileges and Exemptions for Private Company	1G.3
30. Privileges and Exemptions for Specified IFSC Private Company	1G.8
31. Privileges and Exemptions for Specified IFSC Public Company	1G.13
32. Privileges and Exemptions for Government Companies	1G.19
33. Privileges and Exemptions for Nidhi Company	1G.26
34. Privileges and Exemptions for Section 8 Company (Non- Profit)	1G.29
35. Privileges and Exemptions for One Person Company (OPC)	1G.32
36. Privileges and Exemptions for Small Company	1G.35
37. Privileges and Exemptions for Start-Up Companies	1G.37
38. Privileges and Exemptions for Dormant Company	1G.40
H Disclosures under the Companies Act, 2013	1H.1
39. Discolures in Directors’ Report by One Person Company and Small Company	1H.3
40. Disclosures in Directors’ Report by Private Company	1H.6
41. Disclosures in Directors’ Report by Unlisted Public Company	1H.13
42. Disclosures in Directors’ Report by Listed Company	1H.22
43. Matters Required to be Posted on Website of the Company	1H.31
44. Disclosures in Explanatory Statement	1H.38
45. Matters Required to be Published in Newspapers	1H.51
46. Disclosures by Director to the Board/Company	1H.62
I Statutory Registers under the Companies Act, 2013	1I.1
47. List of Statutory Registers	1I.3
48. Register of Renewed and Duplicate Share Certificates	1I.5
49. Register of Sweat Equity Shares	1I.7
50. Register of Employee Stock Options	1I.8
51. Register of Shares/Other Securities Bought-Back	1I.9
52. Register of Deposits	1I.10
53. Register of Charges	1I.11
54. Register of Members	1C.12
55. Register of Debenture Holders	1I.16
56. Register of Other Security Holders	1I.19
57. Foreign Register of Members etc.	1I.22
58. Register of Significant Beneficial Owners	1I.26
59. Minutes Book	1I.27
60. Register of Directors and Key Managerial Personnel	1I.30
61. Register of Loans, Guarantee, Security and Acquisition Made by the Company	1I.32
62. Register of Investments not Held in its Own Name by the Company	1I.34
63. Register of Contracts with Related Party and Contracts and Bodies etc. in which Directors are Interested	1I.35
J Important Codes List under the Companies Act, 2013	1J.1
64. Business Activity Code List for Form MGT-7	1J.3
65. Codes for Main Divisions of Industrial Activities	1J.8
K Various Authorities under the Companies Act, 2013	1K.1
66. List of NCLT Benches Constituted under Section 408 of the Companies Act, 2013	1K.3
67. List of Special Courts Notified under Section 435 of the Companies Act, 2013	1K.5
68. Regional Directors	1K.9
69. Registrar of Companies	11K.1
L Punishment and Penalties	1L.1
70. Offences Liable for Punishment for Fraud Under Section 447 (Cognizable)	1L.3
71. Offences Liable to Penalty (Adjudication Under Section 454)	1L.9
72. Offences Liable to Punishment with Fine Only [Compoundable]	1L.24
73. Offences Liable to Punishment with Imprisonment or with Fine or with Both(Compoundable)	1L.32
74. Offences Liable to Punishment with Imprisonment and with Fine (Non-Compoundable)	1L.35
M Documents and Inspection	1M.1
75. Documents and Registers Required to be Maintained at the Registered Office of the Company	1M.3
76. Documents Available for Inspection	1M.8
77. Documents Available for Inspection by Director of Company	1M.18
78. Documents Available for Inspection by Shareholder/Member of Company	1M.19
79. Registers Required to be Kept open at AGM For Inspection	1M.23
80. Powers of Inspection, Inquiry and Investigation	1M.23
81. Circumstances for Inspection, Inquiry and Investigation	1M.24
N Consequences	1N.1
82. Consequences for Default in Repayment of Deposit or Interest Therein	1N.3
83. Consequences for Default in Repayment of Debenture or Interest Therein	1N.7
84. Consequences for Default in Redemption of Preference Shares or Payment of Dividend Thereon	1N.9
85. Consequences for Default in Payment of Declared Dividend	1N.10
86. Consequences for Default in Repayment of Term Loan from Public Financial Institutions or State Level Financial Institution or Scheduled Bank or Interest Payable Thereon	1N.12
87. Consequences for Default in Filing of ‘Annual Return’ or ‘Financial Statements’with the Registrar	1N.13
88. Consequences for Initiation of any Inquiry, Inspection or Investigation Against the Company or any Prosecution is Pending Against the Company	1N.16
O Eligibility Criteria	1o.1
89. Eligibility Criteria for Various Audits Under the Companies Act, 2013	1o.3
90. Applicability of Indian Accounting Standards (IndAS)	1o.5
P Qualifications/Disqualifications	1P.1
91. Qualifications/Disqualifications for Directors	1P.3
92. Qualifications/Disqualifications for Independent Director	1P.7
93. Qualifications/Disqualifications for Managing Director or Whole-Time Director or Manager	1P.11
94. Qualifications/Disqualifications for Statutory Auditor	1P.13
Q Director’s Specific	1Q.1
95. Board Structure	1Q.3
96. Types of Directorships	1Q.6
97. Duties of Directors	1Q.15
98. Tenure of Directors	1Q.17
99. Timeline Associated with DIN	1Q.18
R Board Committees	1R.1
100. Constitution of Various Committees	1R.3
101. Policies to be Prepared	1R.9
S Matters for which Approvals to be Obtained	1S.1
102. Central Government	1S.3
103. National Company Law Tribunal	1S.8
104. Regional Director	1S.14
105. Registrar of Companies	1S.18
106. Registrar, Central Registration Centre (CRC)	1S.23
107. Centre for Processing Accelerated Corporate Exit (C-PACE)	1S.24
108. Approval in Straight Through Process (STP) Mode	1S.25
T Stamp Duty & Fees	1T.1
109. Stamp Duty on Authorised Share Capital	1T.3
110. Fees for Filing of Forms Under the Companies Act, 2013	1T.15
U Compliances	1U.1
111. Annual Compliances Under the Companies Act, 2013	1U.3
112. Post-Incorporation Compliances	1U.10
113. Parameters Based Additional Compliances for Private Company	1U.11
114. Parameters Based Additional Compliances for ‘Unlisted Public Company’ Under the Companies Act, 2013	1U.15
115. Parameters Based Additional Compliances for ‘Listed Company’ Under the Companies Act, 2013	1U.23
116. Resolutions Required to be Filed with the Registrar of Companies	1U.28
V Deposits related	1V.1
117. Types of Debentures which shall not be Treated as Deposits	1V.3
118. 1V.Tenure & Limits for Acceptance of Deposits	1V.4
Tenure and limits for acceptance of deposits (including outstanding deposits) by a Private Company or a Specified IFSC Public Company:	1V.4
Tenure and limits for acceptance of deposits (including outstanding deposits) by a Non-eligible Public Company:	1V.4
Tenure and limits for acceptance of deposits (including outstanding deposits) by an Eligible Public Company other than Government Company:	1V.4
Tenure and limits for acceptance of deposits (including outstanding deposits) by an Eligible Government Company:	1V.5
W Powers of Central Government Delegated	1W.1
119. Powers of the Central Government Delegated Under the Companies Act, 2013	1W.3
X Registered Valuer	1X.1
120. Specific Provisions which Require Valuation Report from a Registered Valuer	1X.3

Division 2

Section-wise Important Circulars

Section wise Important Circulars	2.3
Section 2(6)	2.7
General Circular No. 24/2014, Dated: 25.06.2014	2.7
Section 2(60)	2.7
General Circular No. 05/2020, Dated: 02.03.2020	2.7
Section 2(87)	2.8
General Circular No. 20/2013, Dated 27.12.2013	2.8
Section 4	2.9
General Circular No. 26 /2014, Dated: 27.06.2014	2.9
General Circular No. 29/2014, Dated: 11.07.2014	2.9
Section 7	2.9
General Circular No. 16/2014, Dated: 10.06.2014	2.9
Section 8	2.10
General Circular No. 05/2022, Dated 30.05.2022	2.10
Section 41	2.11
General Circular No. 43/2014, Dated 13.11.2014	2.11
Section 71	2.11
General Circular No. 09/2016, Dated: 03.08.2016	2.11
Section 96	2.12
General Circular No. 20/2020, Dated: 05.05.2020	2.12
General Circular No. 10/2022, Dated: 28.12.2022	2.14
Section 100	2.14
General Circular No. 14/2020, Dated: 08.04.2020	2.14
General Circular No. 17/2020, Dated: 13.04.2020	2.19
Section 108	2.22
General Circular No. 20/2014, Dated 17.06.2014	2.22
Section 124(5)	2.23
General Circular No. 12/2017, Dated: 16.10.2017	2.23
Section 129	2.24
General Circular No. 39/2014, Dated: 14.10.2014	2.24
Section 133	2.25
General Circular No. 10/2017, Dated: 13.09.2017	2.25
Section 135	2.25
General Circular No. 15/2020, Dated: 10.04.2020	2.26
General Circular No. 25/2020, Dated: 25.06.2020	2.27
General Circular No. 01/2021, Dated: 13.01.2021	2.27
General Circular No. 05/2021, Dated: 22.04.2021	2.28
General Circular No. 09/2021, Dated: 05.05.2021	2.28
General Circular No. 13/2021, Dated: 30.07.2021	2.28
General Circular No. 14/2021, Dated: 25.08.2021	2.29
General Circular No. 08/2022, Dated: 26.07.2022	2.45
Section 136	2.46
General Circular No. 11/2015, Dated 21.07.2015	2.46
Section 139(5) & 139(7)	2.47
General Circular No. 33/2014, Dated: 31.07.2014	2.47
Section 149	2.47
General Circular No. 09/2017, Dated: 05.09.2017	2.47
Section 153	2.48
General Circular No. 07/2019, Dated: 27.06.2019	2.48
Section 160	2.48
General Circular No. 38/2014, Dated: 14.10.2014	2.48
Section 182(3)	2.49
Circular No. 19/2013, Dated 10.12.2013	2.49
Section 188	2.49
General Circular No. 30/2014, Dated: 17.07.2014	2.49
Section 232(6)	2.50
General Circular No. 09/2019, Dated: 21.08.2019	2.50
Section 391(2)	2.51
General Circular No. 01/ 2017, Dated: 22.02.2017	2.51
Section 398	2.52
General Circular No. 28/2014, Dated: 9.07.2014	2.52
Section 399	2.56
General Circular No. 05/2014, Dated 28.03.2014	2.56
Section 448	2.57
General Circular No. 10/2014, Dated 07.05.2014	2.57

Division 3

Drafts and formats

Board Meetings Related	3.1.3
Draft Notice of Board Meeting	3.1.5
Suggested List of Items of Business for the Agenda for the First Meeting of the Board of Directors	3.1.6
Suggested list of Items of Business for the Agenda to call AGM 3.1.7
Draft Resolution by Circulation	3.1.8
Draft Board Resolutions	3.1.10
General Meetings Related	3.2.1
Draft Notice of Annual General Meeting	3.2.3
Draft Notice of an EGM Called on the Requisition of Members	3.2.9
Draft Notice of Postal Ballot	3.2.10
Draft General Meeting Resolutions	3.2.16
Draft Notice of Annual General Meeting/ Extra-Ordinary General Meeting (for Newspaper)	3.2.66
Draft Notice of Postal Ballot (for Newspaper)	3.2.68
Others	3.3.1
Formats of Newspaper Advertisement	3.3.3
Formats of Affidavits, Indemnity Bond and Declarations	3.3.16
Formats of Deeds	3.3.42