Act of 1956 as Amended by Companies (Amendment) Act, 2006 (23 of 2006), Companies
(Amendment) Act, 2002 Companies (Second Amendment) Act, 2002 with exhaustive notes,
comments, case-law references (Indian and Foreign) decided by various High Courts and
Supreme Court of India, Companies Rules, Forms and Regulations, Circulars, Clarifications
and Press Notes issued by the Department of Company Affairs, the Central Government etc.,
also incorporating changes made in Allied Laws e.g. FEMA, 1999, NBFC Directions 1998,
SEBI (ICDR) Regulations 2009, Guidelines, Rules & Regulations, Alongwith Secretarial
Standards, Guidance Notes, Accounting and Auditing Practices and Cost Accounting Standards
discussed under appropriate places
Also covers Indian Accounting Standards (Ind AS) as
converged with IFRS as issued by MCA in March, 2011.
A. Ramaiya Fellow of the Royal Economic Society (London).
Advocate, Madurai
Seventeenth Edn 2010 (Thoroughly Revised)
TREATISE— PART 1 — SECS. 1 TO 145
General Editor
ARVIND P. DATAR, B.Sc (Hons), B.L., Grad.CWA, Senior Advocate, High Court, Madras
Consulting Editor
SUDIPTO SARKAR, M.A., LL.M. (Cantab) of Gray’s Inn, Barrister, Senior Advocate,
High Court, Calcutta
Editors
VINOD KOTHARI, Chartered Accountant, Chartered Secretary
DR. SANJEEV KUMAR, M.Com., LL.B., Ph.D., DIPRL, FICWA, FCS
U.P. MATHUR, M.Com., LL.B., ACS, Former Secretary, Company Law Board (CLB);
Former Director of Inspection & Investigation in the Department of Company Affairs
SATISH J. SHAH, Advocate, High Court, Bombay
L.V.V. IYER, B. Com (Hons), LL.B, FCS, Hyderabad
ANIRUDH WADHWA, B.A., LL.B. (Hons.) NLSU,
Bangalore, Advocate, Delhi High Court
Specialist Editors
S.K. SHELGIKAR, FCA, Chief Advisor to the Board of Directors, Videocon Industries Limited
G.B. RAO, Ph.D., F.C.A., F.I.C.W.A., F.C.S., AMBIM (London) Former President, ICSI
HARISH N. MOTIWALLA, FCA, Former President
Bombay Chartered Accountants' Society,
Bombay
S. RAMANUJAM, FCA, Senior Corporate Vice President, Group Taxation, The UB Group, Bangalore
R. VENKATAVARADAN, Advocate, High Court, Madras
N.R. SRIDHARAN, FCA, DMA (ICA), ACS
P.H. ARVINDH PANDIAN, Advocate, High Court, Madras
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