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Bharat’s Company Law Ready Reckoner (24th Edition) by D.K. Jain



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About Book:Company Law Ready Reckoner is a comprehensive and clear introduction to the principles and practice of company law. The book is well respected for its accuracy and clarity. This edition offers practical in-depth, topical commentary identifying the key requirements of relevant provisions of the Companies Act, 2013, and various amendments made thereafter including the Companies (Amendment) Act, 2020 (29 of 2020) and the various rules as amended from time to time and also based on the judicial pronouncements under the Companies Act, 2013 and erstwhile Companies Act, 1956. The Company Law Ready Reckoner has been divided into two volumes since the last few years. Both volumes are combinations of the theoretical, practical and jurisprudential issues. The relevant rules, circulars, notifications, guidelines and regulations issued under the Companies Act, 1956 and 2013 have also been incorporated at appropriate places along with corresponding sections under the Companies Act, 2013/1956 with a view to identifying them easily in a simplified manner. The present edition gives section wise index for providing easy reference to its users.

The Central Government is laying great emphasis on the compliance of law and has shown its clear intention. The Directors and Companies are under the annual/regular compliance of online KYC, and in case of failure to do it, the companies and directors are barred from filing of some specific event based forms. The online portal for issuance of notice for non-compliances has been activated, which requires time bound reply and in case of failure, the government shall prosecute the companies and their officers-in-default. Online Annual General Meeting and Extra Ordinary General Meeting Through Video Conferencing (VC) and Other Audio Video Means (OAVM) have become the norm. MCA has also enabled the holding of the Board and Committee meetings through Video Conferencing (VC) and Other Audio Video Means (OAVM) for larger participation with social distancing.

Compliance officers and professionals continue to be busy due to multiple time bound compliances, like, KYC of the directors by filing of the Form DIR-3 KYC, KYC of the Companies by filing of the Form Active-Compliant Companies, Filing of the Significant Beneficial Interest in the Form BEN-2, Return of the amount due to Micro and Small Enterprises, Share Reconciliation Report for unlisted public companies on half yearly basis, Return of Deposits and/or Return for the amount received and not considered as Deposits. The Company Secretaries in employment or in practice and corporate law professionals involved in compliances of the Companies Act and SEBI Regulations need to be very cautious while making relevant compliance. Section 403 is already modified and additional minimum filing fee of Rs. 100 per day for certain documents like Balance Sheet, Annual Return etc. being charged in the similar pattern of LLP Law. Therefore, non-compliance or delayed compliance would be very costly, time consuming and harsh as such.

Company Law Reckoner shall prove to be a tremendous source of information, guidance and reference to bodies corporate, chartered accountants, company secretaries, cost accountants, advocates, consultants, government departments, etc.

Author: D.K. Jain

About Author:

D.K. Jain :Dr. D.K. Jain, M.Com, FCS, ACIS (UK), Ph.D., I.P. is a Practicing Company Secretary, engaged in the practising field of Company Law, Insolvency and Bankruptcy Law, LLP, SEBI and Stock Exchange compliances. He has more than 34 years of practical experience in corporate laws and has been in the profession of Company Secretary for over 25 years.

Dr. Jain is qualified as Insolvency Professional and having international professional qualification of Chartered Secretary from the Institute of Chartered Secretaries and Administrators (UK) and is a Fellow Member of the Institute of Company Secretaries of India. He has completed research work on Generally Accepted Accounting Principles and its effect on final accounts (a comparative study of GAAP of India, UK and USA).

Dr. Jain has authored several books for  professionals on more than 20 topics Company Law and other allied laws which includes Company Law Ready Reckoner, LLP, FEMA, SEBI (LODR) Regulations, 2015, etc. He is a regular contributor of articles on various corporate matters in professional journals and speaker on the Company Law, Insolvency Law, SEBI Listing Regulations etc.

Dr. Jain has also served as the member of the Research and Publication Committee and as the member of Editorial Board of monthly bulletin “Focus” published by the Western India Regional Council of the Institute of Company Secretaries of India and also served as a member of the Management Committee of the CCGRT of the ICSI and member of the Research Group of ICSI. He is also member of the Editorial Board of the “Chartered Secretary” of the ICSI.

About Publisher:Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.

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