V S Wahi’s Treatise on Companies Act 2013 at Meripustak

V S Wahi’s Treatise on Companies Act 2013 by V S Wahi, Bharat Law House Pvt Ltd

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  • General Information  
    Author(s)V S Wahi
    PublisherBharat Law House Pvt Ltd
    Edition2020 Edition
    Publish YearJanuary 2020


    Bharat Law House Pvt Ltd V S Wahi’s Treatise on Companies Act 2013 by V S Wahi

    Volume 1
    Chapter I 
    1. Short title, extent, commencement and application
    2. Definitions
    Chapter II
    Incorporation Of Company And Matters Incidental Thereto
    3. Formation of company
    3A. Members severally liable in certain cases
    4. Memorandum
    5. Articles
    6. Act to over-ride memorandum, articles, etc.
    7. Incorporation of company
    8. Formation of companies with charitable objects, etc.
    9. Effect of registration
    10. Effect of memorandum and articles
    10A. Commencement of business, etc.
    11. Commencement of business, etc [Omitted by Companies (Amendment) Act, 2015, w.e.f. 29-5-2015]
    12. Registered office of company
    13. Alteration of memorandum
    14. Alteration of articles
    15. Alteration of memorandum or articles to be noted in every copy
    16. Rectification of name of company
    17. Copies of memorandum, articles, etc., to be given to members
    18. Conversion of companies already registered
    19. Subsidiary company not to hold shares in its holding company
    20. Service of documents
    21. Authentication of documents, proceedings and contracts
    22. Execution of bills of exchange, etc.
    Chapter III
    Prospectus And Allotment Of Securities
    Part I.—Public offer
    23. Public offer and private placement
    24. Power of Securities and Exchange Board to regulate issue and transfer of securities, etc.
    25. Document containing offer of securities for sale to be deemed prospectus
    26. Matters to be stated in prospectus
    27. Variation in terms of contract or objects in prospectus
    28. Offer of sale of shares by certain members of company
    29. Public offer of securities to be in dematerialised form
    30. Advertisement of prospectus
    31. Shelf prospectus
    32. Red herring prospectus
    33. Issue of application forms for securities
    34. Criminal liability for mis-statements in prospectus
    35. Civil liability for mis-statements in prospectus
    36. Punishment for fraudulently inducing persons to invest money
    37. Action by affected persons
    38. Punishment for personation for acquisition, etc., of securities
    39. Allotment of securities by company
    40. Securities to be dealt with in stock exchanges
    41. Global depository receipt
    Part II.—Private placement
    42. Issue of shares on private placement basis
    Chapter IV
    Share Capital And Debentures
    43. Kinds of share capital
    44. Nature of shares or debentures
    45. Numbering of shares
    46. Certificate of shares
    47. Voting rights
    48. Variation of shareholders' rights
    49. Calls on shares of same class to be made on uniform basis
    50. Company to accept unpaid share capital, although not called up
    51. Payment of dividend in proportion to amount paid-up
    52. Application of premiums received on issue of shares
    53. Prohibition on issue of shares at discount
    54. Issue of sweat equity shares
    55. Issue and redemption of preference shares
    56. Transfer and transmission of securities
    57. Punishment for personation of shareholder
    58. Refusal of registration and appeal against refusal
    59. Rectification of register of members
    60. Publication of authorised, subscribed and paid-up capital
    61. Power of limited company to alter its share capital
    62. Further issue of share capital
    63. Issue of bonus shares
    64. Notice to be given to Registrar for alteration of share capital
    65. Unlimited company to provide for reserve share capital on conversion into limited company
    66. Reduction of share capital
    67. Restrictions on purchase by company or giving of loans by it for purchase of its shares
    68. Power of company to purchase its own securities
    69. Transfer of certain sums to capital redemption reserve account
    70. Prohibition for buy-back in certain circumstances
    71. Debentures
    72. Power to nominate
    Chapter V
    Acceptance Of Deposits By Companies
    73. Prohibition on acceptance of deposits from public
    74. Repayment of deposits, etc., accepted before commencement of this Act
    75. Damages for fraud
    76. Acceptance of deposits from public by certain companies
    76A. Punishment for contravention of section 73 or section 76
    Chapter VI
    Registration Of Charges
    77. Duty to register charges, etc.
    78. Application for registration of charge
    79. Section 77 to apply in certain matters
    80. Date of notice of charge
    81. Register of charges to be kept by Registrar
    82. Company to report satisfaction of charge
    83. Power of Registrar to make entries of satisfaction and release in absence of intimation from company
    84. Intimation of appointment of receiver or manager
    85. Company's register of charges
    86. Punishment for contravention
    87. Rectification by Central Government in register of charges
    Chapter VII
    Management And Administration
    88. Register of members, etc.
    89. Declaration in respect of beneficial interest in any share
    90. Register of significant beneficial owners in a company
    91. Power to close register of members or debenture holders or other security holders
    92. Annual return
    93. [Omitted by the Companies (Amendment) Act, 2017]
    94. Place of keeping and inspection of registers, returns, etc
    95. Registers, etc., to be evidence
    96. Annual general meeting
    97. Power of Tribunal to call annual general meeting
    98. Power of Tribunal to call meetings of members, etc
    99. Punishment for default in complying with provisions of sections 96 to 98
    100. Calling of extraordinary general meeting
    101. Notice of meeting
    102. Statement to be annexed to notice
    103. Quorum for meetings
    104. Chairman of meetings
    105. Proxies
    106. Restriction on voting rights
    107. Voting by show of hands
    108. Voting through electronic means
    109. Demand for poll
    110. Postal ballot
    111. Circulation of members' resolution
    112. Representation of President and Governors in meetings
    113. Representation of corporations at meeting of companies and of creditors
    114. Ordinary and special resolutions
    115. Resolutions requiring special notice
    116. Resolutions passed at adjourned meeting
    117. Resolutions and agreements to be filed
    118. Minutes of proceedings of general meeting, meeting of Board of Directors and other meeting and resolutions passed by postal ballot
    119. Inspection of minute-books of general meeting
    120. Maintenance and inspection of documents in electronic form
    121. Report on annual general meeting
    122. Applicability of this Chapter to One Person Company
    Subject Index 
    Volume 2
    Chapter VIII
    Declaration And Payment Of Dividend
    123. Declaration of dividend
    124. Unpaid Dividend Account
    125. Investor Education and Protection Fund
    126. Right to dividend, rights shares and bonus shares to be held in abeyance pending registration of transfer of shares
    127. Punishment for failure to distribute dividends
    Chapter IX
    Accounts Of Companies
    128. Books of account, etc., to be kept by company
    129. Financial statement
    130. Re-opening of accounts on court's or Tribunal's orders
    131. Voluntary revision of financial statements or Board’s report
    132. Constitution of National Financial Reporting Authority
    133. Central Government to prescribe accounting standards
    134. Financial Statement, Board's report, etc.
    135. Corporate Social Responsibility
    136. Right of member to copies of audited financial statement
    137. Copy of financial statement to be filed with Registrar
    138. Internal Audit
    Chapter X
    Audit And Auditors
    139. Appointment of auditors
    140. Removal, resignation of auditor and giving of special notice
    141. Eligibility, qualifications and disqualifications of auditors
    142. Remuneration of auditors
    143. Powers and duties of auditors and auditing standards
    144. Auditor not to render certain services
    145. Auditors to sign audit reports, etc
    146. Auditors to attend general meeting
    147. Punishment for contravention
    148. Central Government to specify audit of items of cost in respect of certain companies
    Chapter XI
    Appointment And Qualifications Of Directors
    149. Company to have Board of Directors
    150. Manner of selection of independent directors and maintenance of data bank of independent directors
    151. Appointment of director elected by small shareholders
    152. Appointment of directors
    153. Application for allotment of Director Identification Number
    154. Allotment of Director Identification Number
    155. Prohibition to obtain more than one Director Identification Number
    156. Director to intimate Director Identification Number
    157. Company to inform Director Identification Number to Registrar
    158. Obligation to indicate Director Identification Number
    159. Penalty for default in certain provisions
    160. Right of persons other than retiring directors to stand for directorship
    161. Appointment of additional director, alternate director and nominee director
    162. Appointment of directors to be voted individually
    163. Option to adopt principle of proportional representation for appointment of directors
    164. Disqualifications for appointment of director
    165. Number of directorships
    166. Duties of directors
    167. Vacation of office of director
    168. Resignation of director
    169. Removal of directors
    170. Register of directors and key managerial personnel and their shareholding
    171. Members' right to inspect
    172. Punishment
    Chapter XII
    Meetings Of Board And Its Powers
    173. Meetings of Board
    174. Quorum for meetings of Board
    175. Passing of resolution by circulation
    176. Defects in appointment of directors not to invalidate actions taken
    177. Audit committee
    178. Nomination and remuneration committee and stakholders relationship committee
    179. Powers of Board
    180. Restrictions on powers of Board
    181. Company to contribute to bona fide and charitable funds, etc
    182. Prohibitions and restrictions regarding political contributions
    183. Power of Board and other persons to make contributions to national defence fund, etc.
    184. Disclosure of interest by director
    185. Loan to directors, etc
    186. Loan and investment by company
    187. Investments of company to be held in its own name
    188. Related party transactions
    189. Register of contracts or arrangements in which directors are interested
    190. Contract of employment with managing or whole-time directors
    191. Payment to director for loss of office, etc., in connection with transfer of undertaking, property or shares
    192. Restriction on non-cash transactions involving directors
    193. Contract by One Person Company
    194. Prohibition on forward dealings in securities of company by director or key managerial personnel [Omitted by Companies (Amendment) Act, 2017, w.e.f. 9-2-2018]
    195. Prohibition on insider trading of securities [Omitted by Companies (Amendment) Act, 2017, w.e.f. 9-2-2018]
    Chapter XIII
    Appointment And Remuneration Of Managerial Personnel
    196. Appointment of managing director, whole-time director or manager
    197. Overall maximum managerial remuneration and managerial remuneration in case of absence or inadequacy of profits
    198. Calculation of profits
    199. Recovery of remuneration in certain cases
    200. Central Government or company to fix limit with regard to remuneration
    201. Forms of, and procedure in relation to, certain applications
    202. Compensation for loss of office of managing or whole-time director or manager
    203. Appointment of key managerial personnel
    204. Secretarial audit for bigger companies
    205. Functions of company secretary
    Chapter XIV
    Inspection, Inquiry And Investigation
    206. Power to call for information, inspect books and conduct inquiries
    207. Conduct of inspection and inquiry
    208. Report on inspection made
    209. Search and seizure
    210. Investigation into affairs of company
    211. Establishment of Serious Fraud Investigation Office
    212. Investigation into affairs of company by Serious Fraud Investigation Office
    213. Investigation into company's affairs in other cases
    214. Security for payment of costs and expenses of investigation
    215. Firm, body corporate or association not to be appointed as inspector
    216. Investigation of ownership of company
    217. Procedure, powers, etc., of inspectors
    218. Protection of employees during investigation
    219. Power of inspector to conduct investigation into affairs of related companies, etc.
    220. Seizure of documents by inspector
    221. Freezing of assets of company on inquiry and investigation
    222. Imposition of restrictions upon securities
    223. Inspector's report
    224. Actions to be taken in pursuance of inspector's report
    225. Expenses of investigation
    226. Voluntary winding up of company, etc., not to stop investigation proceedings
    227. Legal advisers and bankers not to disclose certain information
    228. Investigation, etc., of foreign companies
    229. Penalty for furnishing false statement, mutilation, destruction of documents
    Chapter XV
    Compromises, Arrangements And Amalgamations
    230. Power to compromise or make arrangements with creditors and members
    231. Power of Tribunal to enforce compromise or arrangement
    232. Merger and amalgamation of companies
    233. Merger or amalgamation of certain companies
    234. Merger or amalgamation of company with foreign company
    235. Power to acquire shares of shareholders dissenting from scheme or contract approved by majority
    236. Purchase of minority shareholding
    237. Power of Central Government to provide for amalgamation of companies in public interest
    238. Registration of offer of schemes involving transfer of shares
    239. Preservation of books and papers of amalgamated companies
    240. Liability of officers in respect of offences committed prior to merger, amalgamation, etc.
    Subject Index 
    Volume 3
    Chapter XVI
    Prevention Of Oppression And Mismanagement
    241. Application to Tribunal for relief in cases of oppression, etc
    242. Powers of Tribunal
    243. Consequence of termination or modification of certain agreements
    244. Right to apply under section 241
    245. Class action
    246. Application of certain provisions to proceedings u/s 241 or section 245
    Chapter XVII
    Registered Valuers
    247. Valuation by registered valuers
    Chapter XVIII
    Removal Of Names Of Companies From The Register Of Companies
    248. Power of Registrar to remove name of company from register of Companies
    249. Restrictions on making application under section 248 in certain situations
    250. Effect of company notified as dissolved
    251. Fraudulent application for removal of name
    252. Appeal to Tribunal
    Chapter XIX
    Revival And Rehabilitation Of Sick Companies
    [Chapter XIX omitted by Insolvency and Bankruptcy Code, 2016, w.e.f. 15-11-2016]
    253. Determination of sickness
    254. Application for revival and rehabilitation
    255. Exclusion of certain time in computing period of limitation
    256. Appointment of interim administrator
    257. Committee of creditors
    258. Order of Tribunal
    259. Appointment of administrator
    260. Powers and duties of company administrator
    261. Scheme of revival and rehabilitation
    262. Sanction of scheme
    263. Scheme to be binding
    264. Implementation of scheme
    265. Winding up of company on report of company administrator
    266. Power of Tribunal to assess damages against delinquent directors, etc.
    267. Punishment for certain offences
    268. Bar of jurisdiction
    269. Rehabilitation and Insolvency Fund
    Chapter XX
    Winding Up
    270. Winding up by Tribunal 
    Part I.—Winding up by the Tribunal
    271. Circumstances in which company may be wound up by Tribunal
    272. Petition for winding up
    273. Powers of Tribunal
    274. Directions for filing statement of affairs
    275. Company Liquidators and their appointments
    276. Removal and replacement of liquidator
    277. Intimation to Company Liquidator, provisional liquidator and Registrar
    278. Effect of winding up order
    279. Stay of suits, etc., on winding up order
    280. Jurisdiction of Tribunal
    281. Submission of report by Company Liquidator
    282. Directions of Tribunal on report of Company Liquidator
    283. Custody of company's properties
    284. Promoters, directors, etc., to co-operate with Company Liquidator
    285. Settlement of list of contributories and application of assets
    286. Obligations of directors and managers
    287. Advisory Committee
    288. Submission of periodical reports to Tribunal
    289. Power of Tribunal on application for stay of winding up [Omitted by the Insolvency and Bankruptcy Code, 2016, w.e.f. 15-11-2016]
    290. Powers and duties of Company Liquidator
    291. Provision for professional assistance to Company Liquidator
    292. Exercise and control of Company Liquidator's powers
    293. Books to be kept by Company Liquidator
    294. Audit of Company Liquidator's accounts
    295. Payment of debts by contributory and extent of set-off
    296. Power of Tribunal to make calls
    297. Adjustment of rights of contributories
    298. Power to order costs
    299. Power to summon persons suspected of having property of company, etc.
    300. Power to order examination of promoters, directors, etc
    301. Arrest of person trying to leave India or abscond
    302. Dissolution of company by Tribunal
    303. Appeals from orders made before commencement of Act
    Part II.—Voluntary winding up
    [Part II comprising sections 304 to 323 omitted by Insolvency and Bankruptcy Code, 2016, w.e.f. 15-11-2016]
    304. Circumstances in which company may be wound up voluntarily
    305. Declaration of solvency in case of proposal to wind up voluntarily
    306. Meeting of creditors
    307. Publication of resolution to wind up voluntarily
    308. Commencement of voluntary winding up
    309. Effect of voluntary winding up
    310. Appointment of Company Liquidator
    311. Power to remove and fill vacancy of Company Liquidator
    312. Notice of appointment of Company Liquidator to be given to Registrar
    313. Cesser of Board's powers on appointment of Company Liquidator
    314. Powers and duties of Company Liquidator in voluntary winding up
    315. Appointment of committees
    316. Company Liquidator to submit report on progress of winding up
    317. Report of Company Liquidator to Tribunal for examination of persons
    318. Final meeting and dissolution of company
    319. Power of Company Liquidator to accept shares, etc., as consideration for sale of property of company
    320. Distribution of property of company
    321. Arrangement when binding on company and creditors
    322. Power to apply to Tribunal to have questions determined, etc.
    323. Costs of voluntary winding up
    Part III.—Provisions applicable to every mode of winding up
    324. Debts of all descriptions to be admitted to proof
    325. Application of insolvency rules in winding up of insolvent companies
    326. Overriding preferential payments
    327. Preferential payments
    328. Fraudulent preference
    329. Transfers not in good faith to be void
    330. Certain transfers to be void
    331. Liabilities and rights of certain persons fraudulently preferred
    332. Effect of floating charge
    333. Disclaimer of onerous property
    334. Transfers, etc., after commencement of winding up to be void
    335. Certain attachments, executions, etc., in winding up by Tribunal to be void
    336. Offences by officers of companies in liquidation
    337. Penalty for frauds by officers
    338. Liability where proper accounts not kept
    339. Liability for fraudulent conduct of business
    340. Power of Tribunal to assess damages against delinquent directors, etc.
    341. Liability under sections 339 and 340 to extend to partners or directors in firms or companies
    342. Prosecution of delinquent officers and members of company
    343. Company Liquidator to exercise certain powers subject to sanction
    344. Statement that company is in liquidation
    345. Books and papers of company to be evidence
    346. Inspection of books and papers by creditors and contributories
    347. Disposal of books and papers of company
    348. Information as to pending liquidations
    349. Official Liquidator to make payments into public account of India
    350. Company Liquidator to deposit monies into scheduled bank
    351. Liquidator not to deposit monies into private banking account
    352. Company Liquidation Dividend and Undistributed Assets Account
    353. Liquidator to make returns, etc
    354. Meetings to ascertain wishes of creditors or contributories
    355. Court, Tribunal or person, etc., before whom affidavit may be sworn
    356. Powers of Tribunal to declare dissolution of company void
    357. Commencement of winding up by Tribunal
    358. Exclusion of certain time in computing period of limitation
    Part IV.—Official liquidators
    359. Appointment of Official Liquidator
    360. Powers and functions of Official Liquidator
    361. Summary procedure for liquidation
    362. Sale of assets and recovery of debts due to company
    363. Settlement of claims of creditors by Official Liquidator
    364. Appeal by creditor
    365. Order of dissolution of company
    Chapter XXI
    Part I.—Companies authorised to register under this Act
    366. Companies capable of being registered
    367. Certificate of registration of existing companies
    368. Vesting of property on registration
    369. Saving of existing liabilities
    370. Continuation of pending legal proceedings
    371. Effect of registration under this Part
    372. Power of Court to stay or restrain proceedings
    373. Suits stayed on winding up order
    374. Obligation of Companies registering under this Part
    Part II.—Winding up of unregistered companies
    375. Winding up of unregistered companies
    376. Power to wind up foreign companies although dissolved
    377. Provisions of Chapter cumulative
    378. Saving and construction of enactments conferring power to wind up partnership firm, association or company, etc., in certain cases
    Chapter XXII
    Companies Incorporated Outside India
    379. Application of Act to foreign companies
    380. Documents, etc., to be delivered to Registrar by foreign companies
    381. Accounts of foreign company
    382. Display of name, etc., of foreign company
    383. Service on foreign company
    384. Debentures, annual return, registration of charges, books of account and their inspection
    385. Fee for registration of documents
    386. Interpretation
    387. Dating of prospectus and particulars to be contained therein
    388. Provisions as to expert's consent and allotment
    389. Registration of prospectus
    390. Offer of Indian Depository Receipts
    391. Application of sections 34 to 36 and Chapter XX
    392. Punishment for contravention
    393. Company's failure to comply with provisions of this Chapter not to affect validity of contracts, etc.
    Chapter XXIII 
    Government Companies
    394. Annual reports on Government companies
    395. Annual reports where one or more State Governments are members of companies
    Chapter XXIV
    Registration Offices And Fees
    396. Registration offices
    397. Admissibility of certain documents as evidence
    398. Provisions relating to filing of applications, documents, inspection, etc., in electronic form
    399. Inspection, production and evidence of documents kept by Registrar
    400. Electronic form to be exclusive, alternative or in addition to physical form
    401. Provision of value added services through electronic form
    402. Application of provisions of Information Technology Act, 2000
    403. Fee for filing, etc.
    404. Fees, etc., to be credited into public account
    Chapter XXV
    Companies To Furnish Information Or Statistics
    405. Power of Central Government to direct companies to furnish information or statistics
    Chapter XXVI 
    406. Provision relating to Nidhis and its application, etc.
    Chapter XXVII
    National Company Law Tribunal And Appellate Tribunal
    407. Definitions
    408. Constitution of National Company Law Tribunal
    409. Qualification of President and Members of Tribunal
    410. Constitution of Appellate Tribunal
    411. Qualifications of Chairperson and members of Appellate Tribunal
    412. Selection of Members of Tribunal and Appellate Tribunal
    413. Term of office of President, Chairperson and other Members
    414. Salary, allowances and other terms and conditions of service of Members
    415. Acting President and Chairperson of Tribunal or Appellate Tribunal
    416. Resignation of Members
    417. Removal of Members
    418. Staff of Tribunal and Appellate Tribunal
    419. Benches of Tribunal
    420. Orders of Tribunal
    421. Appeal from Orders of Tribunal
    422. Expeditious disposal by Tribunal and Appellate Tribunal
    423. Appeal to Supreme Court
    424. Procedure before Tribunal and Appellate Tribunal
    425. Power to punish for contempt
    426. Delegation of powers
    427. President, Members, officers, etc., to be public servants
    428. Protection of action taken in good faith
    429. Power to seek assistance of Chief Metropolitan Magistrate, etc.
    430. Civil court not to have jurisdiction
    431. Vacancy in Tribunal or Appellate Tribunal not to invalidate acts or proceedings
    432. Right to legal representation
    433. Limitation
    434. Transfer of certain pending proceedings
    Chapter XXVIII 
    Special Courts
    435. Establishment of Special Courts
    436. Offences triable by Special Courts
    437. Appeal and revision
    438. Application of Code to proceedings before Special Court
    439. Offences to be non-cognizable
    440. Transitional provisions
    441. Compounding of certain offences
    442. Mediation and conciliation panel
    443. Power of Central Government to appoint company prosecutors
    444. Appeal against acquittal
    445. Compensation for accusation without reasonable cause
    446. Application of fines
    446A. Factors for determining level of punishment
    446B. Lesser penalties for One Person Companies or small companies
    Subject Index 
    Volume 4
    Chapter XXIX
    447. Punishment for fraud
    448. Punishment for false statements
    449. Punishment for false evidence
    450. Punishment where no specific penalty or punishment is provided
    451. Punishment in case of repeated default
    452. Punishment for wrongful withholding of property
    453. Punishment for improper use of "Limited" or "Private Limited"
    454. Adjudication of penalties
    454A. Penalty for repeated default
    455. Dormant company
    456. Protection of action taken in good faith
    457. Non-disclosure of information in certain cases
    458. Delegation by Central Government of its powers and functions
    459. Powers of Central Government or Tribunal to accord approval, etc., subject to conditions and to prescribe fees on applications
    460. Condonation of delay in certain cases
    461. Annual report by Central Government
    462. Power to exempt class or classes of companies from provisions of this Act
    463. Power of court to grant relief in certain cases
    464. Prohibition of association or partnership of persons exceeding certain number
    465. Repeal of certain enactments and savings
    466. Dissolution of Company Law Board and consequential provisions
    467. Power of Central Government to amend Schedules
    468. Powers of Central Government to make rules relating to winding up
    469. Power of Central Government to make rules
    470. Power to remove difficulties
    Schedule I Specimen Memorandum and Articles of Association
    Schedule II Useful Lives to Compute Depreciation
    Schedule III General Instructions for Preparation of Balance Sheet and Statement of Profit and Loss of a Company
    Schedule IV Code for Independent Directors
    Schedule V Part I: Conditions to be fulfilled for the appointment of a managing or whole-time director or a manager without the approval of the Central Government
    Part II: Remuneration
    Part III: Provisions applicable to Parts I and II of this Schedule
    Part IV: Exemption
    Schedule VI Infrastructural projects/facilities — Scope of
    Schedule VII Activities which may be included by Companies in their Corporate Social Responsibility Policies
    Appendix 1 Provisions of Companies Act, 1956 Relating to Producer Companies
    Appendix 2 The Companies (Amendment) Act, 2015
    Appendix 3 The Insolvency and Bankruptcy Code, 2016 [Amendments to the Companies Act, 2013 — Relevant provisions only]
    Appendix 4 The Companies (Amendment) Act, 2017
    Appendix 5 The Companies (Amendment) Act, 2019
    Appendix 6 Notifications issued under Companies Act, 2013
    Appendix 7 Removal of Difficulties Orders and Orders issued under Companies Act, 2013
    Appendix 8 Circulars & Clarifications issued under Companies Act, 2013
    Appendix 9 Chapter I: A. Companies (Specification of Definitions Details) Rules, 2014
    Chapter I: B. Companies (Restriction on Number of Layers) Rules, 2017
    Appendix 10 Chapter II: Companies (Incorporation) Rules, 2014
    Appendix 11 Chapter III: A. Companies (Prospectus and Allotment of Securities) Rules, 2014
    Chapter III: B. Companies (Issue of Globa