Company Law & Practice – A Comprehensive Textbook on the Companies Act 2013 is a definitive, full-spectrum exposition of Indian company law that integrates statutory doctrine with corporate governance practice, regulatory compliance, and procedural execution. The book is a complete academic-cum-practice manual that explains how company law operates as a living legal framework within India’s contemporary business and regulatory environment. Now in its 29^th Edition, the work reflects decades of sustained editorial refinement and academic acceptance. It captures the evolution of Indian company law from its historical foundations to its present, enforcement-oriented and governance-driven phase. The text incorporates all amendments, notified rules, regulatory developments, and judicial pronouncements up to 31^st December 2025, and specifically addresses recent reforms aimed at ease of doing business, enhanced corporate governance, expanded thresholds for small companies, fast-track mergers, jurisdictional reorganisation of regulatory authorities, and procedural simplification for capital-raising and compliance.

This book is designed for readers who require conceptual depth combined with operational clarity, including:

• Undergraduate & Postgraduate Students of Commerce, Management, & Law (B.Com., BBA, MBA, M.Com., LL.B., LL.M.), where Company Law is taught as a core paper
• CA, CS, & CMA Students, particularly for papers requiring statutory understanding supported by judicial interpretation and applied problem-solving
• Academicians And Faculty Members seeking a structured, classroom-ready textbook with strong doctrinal coherence
• Company Secretaries, Chartered Accountants, & Cost Accountants involved in corporate compliance, governance, advisory, and secretarial practice
• Corporate Lawyers & In-House Counsel requiring a consolidated reference across the entire lifecycle of a company

The Present Publication is the 29^th Edition | 2026, updated till 31^st December 2025. This book is authored by Dr G.K. Kapoor & Dr Sanjay Dhamija, with the following noteworthy features:

• [Integrated Law and Practice Approach] The book combines statutory provisions with judicial interpretation, regulatory guidance, and applied corporate practice, enabling readers to move seamlessly from legal principles to application
• [Updated Legislative and Regulatory Position] Incorporates amendments, new and amended rules, MCA initiatives, and relevant SEBI governance developments up to 31^st December 2025
• [Judicially Informed Exposition] Case law is embedded contextually within the discussion to clarify statutory meaning and compliance implications, rather than being treated as isolated references
• [Practice-oriented Pedagogy] Includes practical problems with structured hints, exam-oriented questions drawn from CA/CS/CMA examinations, and applied compliance reasoning
• [Specimen Drafting and Secretarial Practice Tools] Provides specimen notices, agendas, explanatory statements, resolutions, and minutes for board meetings, general meetings, and extraordinary general meetings, translating legal requirements into executable corporate documentation
• [Chapter-end Summaries] Each chapter concludes with a concise summary of substantive legal provisions, aiding revision, instruction planning, and exam preparation
• [Comprehensive Indexing] Detailed Section-wise Index and Subject Index enhance statutory navigation and reference usability

The book provides exhaustive coverage of the entire lifecycle of a company under the Companies Act 2013, through 25 systematically arranged chapters, including:

• Historical development of company legislation and foundational concepts
• Meaning, nature, and kinds of companies
• Formation and incorporation procedures
• Memorandum and Articles of Association (including advanced concepts such as entrenchment)
• Prospectus and capital-raising mechanisms
• Acceptance of public deposits
• Share capital, debentures, and corporate financing
• Membership, registers, and statutory returns
• Inter-corporate loans, investments, and borrowings
• Divisible profits and dividend regulation
• Company management and managerial personnel
• Role and responsibilities of Company Secretaries and practising professionals
• General meetings, general body meetings, and board meetings (with procedural detail)
• Accounts, audit, and financial disclosures
• Inspection, inquiry, and investigation
• Majority rule, minority protection, oppression and mismanagement
• Compromises, arrangements, reconstruction, and amalgamation
• Winding up and dissolution
• Authorities under the Companies Act 2013 and miscellaneous provisions
• The coverage extends beyond statutory text to include procedure (e.g., incorporation steps, share transfer procedures, meeting compliance, and documentation checks), thereby positioning the book as both a doctrinal text and a practical guide

The structure of the book is as follows:

• Lifecycle-based Sequencing – Chapters are arranged to mirror the natural progression of a company—from formation and constitution, through financing and governance, to restructuring and winding up
• Layered Learning Design –  Each major topic combines explanatory narrative, statutory analysis, exam-oriented questions, practical problems with hints, and specimen documentation where procedural execution is central
• Teaching-friendly and Reference-ready – Clear internal structuring, summaries, and indexing make the book suitable for classroom teaching, self-study, professional reference, and compliance consultation.

G.K. Kapoor

The late Dr G.K. Kapoor was a distinguished educator and author who served as Professor of Business and Corporate Laws at the International Management Institute (IMI). He earned his M.Com. and a PhD from the University of Delhi, and previously held the roles of Associate Professor and Officiating Principal at Shaheed Bhagat Singh College, University of Delhi. From June 1987 to May 1989, he was Deputy Director of Studies at the Institute of Chartered Accountants of India (ICAI), New Delhi.

Over a remarkable forty-seven-year teaching career, Dr Kapoor taught Business and Corporate Laws and Management at undergraduate, postgraduate, and professional levels. A co-recipient of the NIRC, ICAI Best Teacher Award (2000), he authored numerous renowned textbooks, including Company Law and Practice, Business Law including Company Law, Business Law, Ethics and Communication for C.A. (IPC), Corporate and Allied Laws for C.A. Final, Economic and Labour Laws, and Business and Society.

Dr Kapoor also served as a guest faculty member at leading institutions, including the Institute of Chartered Accountants of India, the Indian Law Institute, the All India Management Association, the Indian Institute of Bankers, the Indian Institute of Public Administration, IMI, and the Institute for Integrated Learning and Management (IILM). In recognition of his educational contributions, he received an Excellence Award from Amity University, Noida, in February 2012. He is fondly remembered for his dedication to scholarship and the lasting impact he made on countless students and professionals.

Sanjay Dhamija

Dr Sanjay Dhamija is a Professor of Finance at the International Management Institute (IMI), New Delhi. He holds a Doctorate in Finance from IMI Delhi. He is a Fellow Member of the Institute of Company Secretaries of India (FCS) and the Institute of Cost Accountants of India (FCMA). An alumnus of the Delhi School of Economics (M.Com.) and Delhi University (LL.B.), he is also a Chartered Financial Analyst from ICFAI.

With over thirty-nine years of professional experience spanning industry and academia, Dr Dhamija spent over sixteen years in senior roles at leading organisations such as ABN AMRO Asia Equities, HSBC Securities and Capital Markets, Escorts Finance, and MMTC. Transitioning to academia in 2003, he served at ICFAI Business School and Management Development Institute (MDI) before joining IMI in 2009. At MDI, he held various key positions, including Chairperson of the Executive Post Graduate Diploma in Management and Chairperson of the Finance and Accounting area.

Dr Dhamija’s contributions have been recognised with multiple honours, including Excellence in Teaching at MDI, Best Trainer at IMI, and Best Teacher in Financial Management at the 17^th Dewang Mehta Business School Awards. He also received a Case Centre Award for the Best Case in finance, economics, business, and political environment at the 40^th Anniversary Case Conference held at IIM Bangalore. A Gold Medalist from the Institute of Cost Accountants of India and ICFAI, Dr Dhamija is the co-author (with James C. Van Horne) of Financial Management & Policy and the author of Financial Accounting for Managers. He regularly conducts training and consulting assignments for government, public, and private sector organisations. He is well known for his popular programs on ‘Finance for Non-Finance Executives’ and ‘Understanding and Analysis of Financial Statements.’

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