The Companies Act

The Companies Act, 2013 passed by the Parliament has received the assent of the President of India on 29th August, 2013. The Act consolidates and amends the law relating to companies. The Companies Act, 2013 has been notified in the Official Gazette on 30th August, 2013. Some of the provisions of the Act have been implemented by a notification published on 12th September, 2013. The provisions of Companies Act, 1956 is still in force.

Click here   to view Companies Act, 2013 Sectionwise/Chapterwise Or search within the act.

Table containing provisions of Companies Act, 2013 as notified up to date and corresponding provisions thereof under Companies Act, 1956 is available for ready reference.

Rules
Year Categories Description
2014 14.10.2014 pdf The Companies (Accounts) Amendment Rules, 2014.
2014 14.10.2014 pdf The Companies (Audit and Auditors) Amendment Rules, 2014.
2014 18.09.2014 pdf Rules dated 18th Sept 2014: Companies(Appointment and Qualification of Directors) Amendment Rules, 2014
2014 12.09.2014 pdf Rules dated 12th Sept 2014: Companies (Corporate Social Responsibility Policy) Amendment Rules, 2014
2014 14.08.2014 pdf Rules dated 14th Aug 2014: Companies (Meetings of Board and its Powers) Second Amendment Rules, 2014
2014 24.07.2014 pdf Companies (Management and Administration) Second Amendment Rules, 2014
2014 17.07.2014 pdf Companies (Specification of definitions details) Amendment Rules, 2014.
2014 17.07.2014 pdf Companies (Miscellaneous) Amendment Rules, 2014.
2014 30.06.2014 pdf Companies (Prospectus and Allotment of Securities) Amendment Rules, 2014
2014 30.06.2014 pdf Companies (cost records and audit) Rules, 2014
2014 23.06.2014 pdf Companies (Management and Administration) Amendment Rules, 2014
2014 18.06.2014 pdf The Companies (Share capital and Debentures) Amendment Rules, 2014
2014 12.06.2014 pdf The Companies (Declaration and Payment of Dividend) Amendment Rules, 2014
2014 12.06.2014 pdf The Companies (Meetings and Powers of Board) Amendment Rules, 2014
2014 09.06.2014 pdf The Companies (Appointment and Remuneration of Managerial Personnel) Amendment Rules, 2014
2014 06.06.2014 pdf The Companies (Acceptance of Deposits) Amendment Rules, 2014.
2014 28.04.2014 pdf The Companies (Registration Offices and Fees) Amendment Rules, 2014
2014 31.03.2014 pdf Chapter XXI -The Companies (Authorised to Registered )Rules, 2014.
2014 31.03.2014 pdf Chapter XXIV - The Companies (Registration Offices and Fees) Rules, 2014.
2014 31.03.2014 pdf Chapter XIII- The Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014.
2014 31.03.2014 pdf Chapter XIV- The Companies (Inspection, Investigation and Inquiry) Rules, 2014.
2014 31.03.2014 pdf Chapter XXII- The Companies (Registration of Foreign Companies) Rules, 2014.
2014 31.03.2014 pdf Chapter V - The Companies (Acceptance of Deposits) Rules, 2014.
2014 31.03.2014 pdf Chapter X - The Companies (Audit and Auditors) Rules, 2014.
2014 30.03.2014 pdf Chapter II - The Companies (Incorporation) Rules, 2014.
2014 28.03.2014 pdf Chapter XXVI - Nidhi Rules, 2014.
2014 28.03.2014 pdf Chapter XXIX - The Companies (Miscellaneous) Rules, 2014 and Companies (Adjudication of Penalties) Rules, 2014.
2014 27.03.2014 pdf Chapter I - The Companies (Specification of definitions details) Rules, 2014.
2014 27.03.2014 pdf Chapter III - The Companies (Prospectus and Allotment of Securities) Rules, 2014.
2014 27.03.2014 pdf Chapter IV - The Companies (Share Capital and Debentures) Rules, 2014.
2014 27.03.2014 pdf Chapter VI - The Companies (Registration of Charges) Rules, 2014.
2014 27.03.2014 pdf Chapter VII - The Companies (Management and Administration) Rules, 2014.
2014 27.03.2014 pdf Chapter VIII - The Companies (Declaration and Payment of Dividend) Rules, 2014.
2014 27.03.2014 pdf Chapter IX - The Companies (Accounts) Rules, 2014.
2014 27.03.2014 pdf Chapter XI - The Companies (Appointment and Qualification of Directors) Rules, 2014.
2014 27.03.2014 pdf Chapter XII - The Companies (Meetings of Board and its Powers) Rules, 2014.
2014 27.02.2014 pdf Companies (Corporate Social Responsibility Policy) Rules, 2014


Circulars

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Year 2014

Reference No Date Description
General Circular 41/2014 15.10.2014 Company Law Settlement Scheme, 2014 (CLSS-2014) - Clarification u/s 164(2) of the Companies Act, 2013
General Circular 40/2014 15.10.2014 Company Law Settlement Scheme, 2014 (CLSS-2014)
General Circular No. 39/2014 14/10/2014 Clarification on matters relating to Consolidated Financial Statement.
General Circular No. 38/2014 14/10/2014 Right of persons other than retiring directors to stand for directorship - Refund of deposit under section 160 of the Companies Act, 2013 in certain cases.
General Circular No. 36/2014 17/09/2014 Clarification with regard to provisions of Corporate Social Responsibility(CSR) under section 135 of the Companies Act,2013.
General Circular No. 35/2014 27/08/2014 Clarification Accounting Standards(AS) 10-Capitalization of Cost-regarding
General Circular 34/2014 12/08/2014 Company Law Settlement Scheme, 2014
General Circular No. 33/2014 31/07/2014 Clarification with regard to applicability of provisions of section 139(5) and 139(7) of the Companies Act,2013
General Circular No. 32/2014 23/07/2014 Clarification on transitional period for resolutions passed Under the Companies Act, 1956.
General Circular No. 31/2014 19/07/2014 Extension of validity of reserved names-reg
General Circular No. 30/2014 17/07/2014 Clarification on matters relating to Related Party Transactions.
General Circular No. 29/2014 11/07/2014 Registration of names of the Companies shall be in consonance with the provisions of the Emblems and Names (Prevention of Improper Use)Act, 1950
General Circular No. 28/2014 09/07/2014 Clarification on form MGT-14 through STP mode.
General Circular No. 27/2014 30/06/2014 Clarification regarding filing of Form DPT4 under Companies Act, 2013.
General Circular No. 26/2014 27/06/2014 Clarification with regard to use of the words "Commodity Exchange" in a company-reg.
General Circular No. 25/2014 26/06/2014 Clarification on applicability of requirement for resident director.
General Circular No. 24/2014 25/06/2014 Clarification with regard to holding of shares in a fiduciary capacity by associate company under section 2(6) of the Companies Act,2013
General Circular No. 23/2014 25/06/2014 Clarification relating to incorporation of a company i.e. company Incorporated outside India
General Circular No. 22/2014 25/06/2014 Clarification with regard to format of annual return applicable for Financial Year 2013-14 and fees to be charged by companies for allowing inspection of records.
General Circular No. 21/2014 18/06/2014 Clarifications with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013.
General Circular No. 20/2014 17/06/2014 Clarification with regard to voting through electronic means
General Circular No. 19/2014 12/06/2014 Clarification on Rules prescribed under the Companies Act, 2013- Matters relating to share capital and debentures
General Circular No. 18/2014 11/06/2014 Clarification for filing of form No. INC-27 for conversion of company from public to private under the provisions of Companies Act, 2013
General Circular No. 17/2014 11/06/2014 Filing of MGT-10-clarification
General Circular No. 16/2014 10/06/2014 Applicability of PAN requirement for Foreign Nationals.
General Circular No. 15/2014 09/06/2014 Clarification regarding maintaining register in new format [sub-section(9) of section 186]
General Circular No. 14/2014 09/06/2014 Clarifications on Rules prescribed under the Companies Act, 2013 - Matters relating to appointment and qualifications of directors and Independent directors
General Circular No. 13/2014 23/05/2014 Extension of validity period for names reserved as on 31st March, 2014
General Circular No. 12/2014 22/05/2014 Applicability of PAN requirement for Foreign Nationals.
General Circular No. 11/2014 07/05/2014 One time opportunity for extension of period of Reservation of Name.
General Circular No. 10/2014 07/05/2014 Certification of E-forms/non e-forms under the Companies Act, 2013 by the Practicing Professionals:- regardlng.
General Circular No. 09/2014 25/04/2014 Availability of E-forms/non-e-forms under the companies act 2013
General Circular No. 08/2014 04/04/2014 Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements,auditors report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year.
General Circular No. 07/2014 01/04/2014 Dissemination of Information with regards to provisions of the Companies Act,2013
Table of Fees 01/04/2014 Table of Fees
General Circular No. 06/2014 29/03/2014 Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956
General Circular No. 05/2014 28/03/2014 Online payment of stamp duty and court fee stamp for issue of certified copies
General Circular No. 4/2014 25/03/2014 Clarification with regard to section 180 of the Companies Act, 2013
General Circular No. 3/2014 14/02/2014 Clarification with regard to Section 185 of the Companies Act,2013.
Notifications

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Year 2014

Reference No Date Description
S.O.(E) 18.09.2014 Notification for National Advisory Committee on Accounting Standards
G.S.R.627(E) 29.08.2014 Amendment in schedule II of Companies Act, 2013
G.S.R.568(E) 06.08.2014 Amendment in schedule VII of Companies Act, 2013
S.O.1913(E) 25.07.2014 Second Proviso to sub-section (1) of Section 203 of Companies Act, 2013
S.O.1525(E) 13.06.2014 Notification for registrar of Companies at Hyderabad having territorial jurisdiction in the whole State of Telangana
S.O.1524(E) 13.06.2014 Notification for the Official Liquidator at Hyderabad having territorial jurisdiction in the whole State of Telangana
S.O.1459(E) 06.06.2014 Commencement of provisions of sub sections (2) and (3) of section 74
S.O.1353(E) 21.05.2014 Delegation of powers under section 458 of CA 2013 to ROCs
S.O.1354(E) 21.05.2014 Delegation of powers u-s 153 and 154 of CA 2013 to RD Noida
S.O.1352(E) 21.05.2014 Delegation_of powers under section 458 of CA 2013 to RDs
Amendment to Schedule II Notification for Amendment to Schedule II
S.O(E) 27.03.2014 Nomenclature of various forms prescribed under the provisions of Companies Act, 2013 being notified.
S.O 902(E) 27.03.2014 Commencement Notification of the Companies Act, 2013
S.O.582(E) 27.02.2014 Notification relating to effective date of provisions of section 135 and Schedule VII of Companies Act, 2013
G.S.R.130(E) 27.02.2014 Notification relating to amendments of Schedule VII of Companies Act, 2013
G.S.R.261(E) 31.03.2014 Corrigenda to Notification no. GSR 130E dated 27.02.2014 regarding Schedule VII [w.r.t CSR Activities]
Orders



Read the complete Act : pdf Companies Act, 1956
Rules
Year Categories Description
2013 Companies Directors Identification Number (Amendment) Rules pdf Companies Directors Identification Number (Amendment) Rules, 2013
2012 Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules pdf Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Amendment Rules, 2012
2012 Companies (Cost Accounting Records) Rules pdf Companies (Cost Accounting Records) Amendment Rules, 2012
2012 Companies (Cost Audit Report) Rules pdf Companies (Cost Audit Report) Amendment Rules, 2012
2012 Cost Accounting Records (Fertilizer Industry) Rules pdf Cost Accounting Records (Fertilizer Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Electricity Industry) Rules pdf Cost Accounting Records (Electricity Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Petroleum Industry) Rules pdf Cost Accounting Records (Petroleum Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Pharmaceutical Industry)Rules pdf Cost Accounting Records (Pharmaceutical Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Telecommunication Industry) Rules pdf Cost Accounting Records (Telecommunication Industry) Amendment Rules, 2012
2012 Cost Accounting Records (Sugar Industry) Rules pdf Cost Accounting Records (Sugar Industry) Amendment Rules, 2012
2011 Cost Accounting Records (Telecommunication Industry) Rules pdf Cost Accounting Records _Telecommunication Industry_ Amendment Rules, 2012
2011 Cost Accounting Records (Sugar Industry) Rules pdf The Cost Accounting Records (Sugar Industry) Rules, 2011
2011 Cost Accounting Records (Petroleum Industry) Rules pdf The Cost Accounting Records (Pharmaceutical Industry) Rules, 2011
2011 Cost Accounting Records (Petroleum Industry) Rules pdf The Cost Accounting Records (Petroleum Industry) Rules, 2011
2011 Cost Accounting Records (Fertilizer Industry) Rules pdf The Cost Accounting Records (Fertilizer Industry) Rules, 2011
2011 Cost Accounting Records (Electricity Industry) Rules pdf The Cost Accounting Records (Electricity Industry) Rules, 2011
2011 Companies (Central Government's) Rules pdf The Companies (Central Government's) General Rules and Forms(Amendment) Rules , 2011
2011 Companies (Filing of documents and forms in XBRL) Rules pdf The Companies (Filing of documents and forms in Extensible Business Reporting Language) Rules, 2011
2011 Companies (Cost Accounting Records) Rules pdf The Companies (Cost Accounting Records) Rules, 2011
2011 Companies (Cost Audit Report) Rules pdf The Companies (Cost Audit Report) Rules, 2011
2011 Companies(Accounting Standard), Rules pdf Companies (Accounting Standards) Amendment Rules ,2011
2006 Compliance rules pdf Companies (Accounting Standards) Rules, 2006
2003 Compliance rules pdf Unlisted Public Companies (Preferential Allotment) Rules, 2003
2003 Audit rules pdf Companies Auditors Report order 2003 (CARO)
2003 Destruction of records rules pdf Disposal of Records (in the Offices of the Registrar of Companies) Rules, 2003
2001 Audit rules pdf Cost Audit Report Rules 2001
2001 Compliance rules pdf The Companies ((Issue of Share Capital with Differential Voting Rights) Rules, 2001
2001 Investor rules pdf The Investors Education and Protection Fund (Awareness an Protection of Investors) Rules 2001
2001 Compliance rules pdf The Companies (Appointment of the Small Shareholders Director) Rules, 2001
2001 Compliance rules pdf The Companies (Passing of the Resolution by Postal Ballot) Rules, 2001
2001 General rules and regulations pdf The Companies (Compliance Certificate) Rules, 2001
1999 General rules and regulations pdf Companies (Fees on Applications) Rules, 1999
1999 Compliance rules pdf Private Limited Company and Unlisted Public Limited Company (Buy Back of Securities) Rules 1999
1997 Company Law Board pdf Company Law Board (Qualifications, Experience and Other Conditions of Service of Members) (Amendment) Rules, 1997
1997 Deposit rules pdf Companies (Acceptance of Deposits Amendment) Rules, 1997
1996 Audit rules pdf Cost Audit (Report) Rules, 1996
1996 Company Law Board pdf Company Law Board (Qualifications, Experience and Other Conditions of Service of Members) ( Amendment) Rules, 1996
1993 Company Law Board pdf Company Law Board (Qualifications, Experience and Other Conditions Of Service of Members) Rules, 1993
1991 Company Law Board pdf Company Law Board Regulations, 1991
1991 Company Law Board pdf Company Law Board (Fees on Applications and Petitions) Rules, 1991
1988 Audit rules pdf Manufacturing and Other Companies (Auditor's Report) Order, 1988
1988 Compliance rules pdf Companies (Appointment and Qualifications of Secretary) Rules, 1988
1988 Compliance rules pdf Companies (Disclosure of Particulars in the Report of Board of Directors) Rules, 1988
1984 Destruction of records rules pdf The Office Of The Public Trustee (Destruction of Records) Rules, 1984
1980 Company Law Board pdf The Offices Of The Company Law Board Benches (Destruction Of Records) Rules, 1980
1979 General rules and regulations pdf Companies (Application for Extension of time or Exemption under sub-section (8) of section 58A) Rules, 1979
1978 Compliance rules pdf Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978
1977 Compliance rules pdf Public Companies (Terms of Issue of Debentures and Raising of Loans with Option to Convert such Debentures or Loans into Shares) Rules, 1977
1976 Destruction of records rules pdf The Offices Of The Regional Directors (Destruction Of Records) Rules, 1976
1975 General rules and regulations pdf Companies (Declaration of Dividend out of Reserves) Rules, 1975
1975 Deposit rules pdf Companies (Acceptance of Deposits) Rules, 1975
1975 General rules and regulations pdf Companies (Appointment of Sole Agents) Rules, 1975
1975 General rules and regulations pdf Application of section 159 to Foreign Companies Rules 1975
1975 Compliance rules pdf Companies (Particulars of Employees) Rules, 1975
1975 Compliance rules pdf Companies (Transfer of Profits to Reserves) Rules, 1975
1975 Compliance rules pdf The Companies (Declaration of Beneficial Interest in Shares) Rules, 1975
1973 Compliance rules pdf The Companies (Public Trustee) Rules, 1973
1966 Destruction of records rules pdf Companies (Preservation and Disposal of Records) Rules, 1966
1965 Court liquidator rules pdf Companies Liquidation Accounts Rules, 1965
1965 Court liquidator rules pdf Companies (Official Liquidator's Accounts) Rules, 1965
1964 Compliance rules pdf Trustees (Declaration of Holdings of Shares and Debentures) Rules, 1964
1961 Audit rules pdf Companies (Branch Audit Exemption) Rules, 1961
1960 Compliance rules pdf Companies (Issue of Share Certificate) Rules, 1960
1959 Court liquidator rules pdf Companies (Court) Rules, 1959
1956 General rules and regulations pdf Companies (Central Government's) General Rules and Forms, 1956
1956 General rules and regulations pdf Companies Regulations, 1956
Audit rules Cost Accounting Record Rules of 44 products
Master Circular
Reference No Date Description
Master Circular No: 2/2011 11.11.2011 Master Circular on Cost Accounting Records and Cost Audit
Master Circular No: 1/2011 29.07.2011 Master Circular on Prosecution of Directors
Circulars

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Year 2014

Reference No Date Description
General Circular No. 08/2014 04/04/2014 Commencement of provisions of the Companies Act, 2013 with regard to maintenance of books of accounts and preparations/adoption/filing of financial statements,auditors report, Board’s report and attachments to such statements and reports- Applicability with regard to relevant financial year.
General Circular No. 07/2014 01/04/2014 Dissemination of Information with regards to provisions of the Companies Act,2013
Table of Fees 01/04/2014 Table of Fees
General Circular No. 06/2014 29/03/2014 Roll out plan of various forms under the Companies Act, 2013 and continuance of forms under the provisions of Companies Act, 1956
General Circular No. 05/2014 28/03/2014 Online payment of stamp duty and court fee stamp for issue of certified copies
General Circular No. 2/2014 11/02/2014 Use of word 'National' in the names of Companies or Limited Liability Partnerships (LLPs)
General Circular No. 1/2014 15/01/2014 Report u/s 394A of the Companies Act, 1956- Taking accounts of comments/inputs from Income Tax Department and other sectoral Regulators while filing reports by RDs.
Notifications

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Year 2014

Reference No Date Description
G.S.R (E) 27.03.2014 Investor Education and Protection Fund (awareness and protection of investors) Amendment Rules 2014
G.S.R (E) 27.03.2014 Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Amendment Rules, 2014
Guidelines
Orders
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