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Companies Act, 2013 — Full Study Guide Hub

The complete Companies Act, 2013 series: all 29 chapters, the current Rules notified under each Part, and all 7 statutory Schedules, with Schedule III's three divisions separately covered — 9 study modules — bare provisions first, then a plain-language decode, worked examples, exceptions and professional/exam-oriented cases for every section. Reviewed through 26 June 2026.

Chapters I–XXIX (Sections, decoded section by section)

Chapter I – Preliminary

Companies Act, 2013 Chapter I with bare provisions, current rules, simple explanations, examples, exceptions, …
Chapter II – Incorporation of Company and Matters Incidental Thereto

Detailed Companies Act Chapter II guide covering sections 3 to 22, Companies Incorporation Rules, SPICe+, OPC,…
Chapter III – Prospectus and Allotment of Securities

Companies Act 2013 study guide: Prospectus and Allotment of Securities
Chapter IV – Share Capital and Debentures

Companies Act 2013 study guide: Share Capital and Debentures
Chapter V – Acceptance of Deposits by Companies

Sections 73-76A and Acceptance of Deposits Rules: deposit exclusions, limits, DPT-1 to DPT-4, reserve, securit…
Chapter VI – Registration of Charges

Sections 77-87 and Registration of Charges Rules: CHG-1 to CHG-9, creation, modification, satisfaction, delaye…
Chapter VII – Management and Administration

Sections 88-122, Management and Administration Rules, SBO Rules, MGT forms, annual returns, AGMs, EGMs, voting…
Chapter VIII – Declaration and Payment of Dividend

Sections 123-127, dividend from profits or reserves, interim dividend, unpaid dividend, IEPF transfer, claims …
Chapter IX – Accounts of Companies

Sections 128-138, Companies Accounts Rules, Schedule III, accounting standards, Board Report, CSR, NFRA, AOC f…
Chapter X – Audit and Auditors

Companies Act 2013 study guide: Audit and Auditors
Chapter XI – Appointment and Qualifications of Directors

Companies Act 2013 study guide: Appointment and Qualifications of Directors
Chapter XII – Meetings of Board and its Powers

Companies Act 2013 study guide: Meetings of Board and its Powers
Chapter XIII – Appointment and Remuneration of Managerial Personnel

Companies Act 2013 study guide: Appointment and Remuneration of Managerial Personnel
Chapter XIV – Inspection, Inquiry and Investigation

Companies Act 2013 study guide: Inspection, Inquiry and Investigation
Chapter XV – Compromises, Arrangements and Amalgamations

Companies Act 2013 study guide: Compromises, Arrangements and Amalgamations
Chapter XVI – Prevention of Oppression and Mismanagement

Companies Act 2013 study guide: Prevention of Oppression and Mismanagement
Chapter XVII – Registered Valuers

Companies Act 2013 study guide: Registered Valuers
Chapter XVIII – Removal of Names of Companies

Companies Act 2013 study guide: Removal of Names of Companies
Chapter XIX – Revival and Rehabilitation of Sick Companies

Companies Act 2013 study guide: Revival and Rehabilitation of Sick Companies
Chapter XX – Winding Up

Companies Act 2013 study guide: Winding Up
Chapter XXI – Companies Authorised to Register and Unregistered Companies

Companies Act 2013 study guide: Companies Authorised to Register and Unregistered Companies
Chapter XXII – Companies Incorporated Outside India

Companies Act 2013 study guide: Companies Incorporated Outside India
Chapter XXIII – Government Companies

Companies Act 2013 study guide: Government Companies
Chapter XXIV – Registration Offices and Fees

Companies Act 2013 study guide: Registration Offices and Fees
Chapter XXV – Companies to Furnish Information or Statistics

Companies Act 2013 study guide: Companies to Furnish Information or Statistics
Chapter XXVI – Nidhis

Companies Act 2013 study guide: Nidhis
Chapter XXVII – National Company Law Tribunal and Appellate Tribunal

Companies Act 2013 study guide: National Company Law Tribunal and Appellate Tribunal
Chapter XXVIII – Special Courts

Companies Act 2013 study guide: Special Courts
Chapter XXIX – Miscellaneous

Companies Act 2013 study guide: Miscellaneous

Rules Notified Under Each Part

RM00 – Definitions and Preliminary Rules

Companies Act 2013 study guide: Definitions and Preliminary Rules
RM01 – Incorporation Rules

Companies Act 2013 study guide: Incorporation Rules
RM02 – Prospectus, Private Placement and Allotment Rules

Companies Act 2013 study guide: Prospectus, Private Placement and Allotment Rules
RM03 – Share Capital and Debentures Rules

Companies Act 2013 study guide: Share Capital and Debentures Rules
RM04 – Acceptance of Deposits Rules

Companies Act 2013 study guide: Acceptance of Deposits Rules
RM05 – Registration of Charges Rules

Companies Act 2013 study guide: Registration of Charges Rules
RM06 – Management and Administration Rules

Companies Act 2013 study guide: Management and Administration Rules
RM07 – Declaration and Payment of Dividend Rules

Companies Act 2013 study guide: Declaration and Payment of Dividend Rules
RM08 – Accounts of Companies Rules

Companies Act 2013 study guide: Accounts of Companies Rules
RM09 – Audit, Auditors and Cost Records Rules

Companies Act 2013 study guide: Audit, Auditors and Cost Records Rules
RM10 – Appointment and Qualifications of Directors Rules

Companies Act 2013 study guide: Appointment and Qualifications of Directors Rules
RM11 – Board Meetings, Committees and Powers Rules

Companies Act 2013 study guide: Board Meetings, Committees and Powers Rules
RM12 – Managerial Personnel, Remuneration and Secretarial Audit Rules

Companies Act 2013 study guide: Managerial Personnel, Remuneration and Secretarial Audit Rules
RM13 – Inspection, Inquiry, Investigation and SFIO Rules

Companies Act 2013 study guide: Inspection, Inquiry, Investigation and SFIO Rules
RM14 – Compromises, Arrangements and Amalgamations Rules

Companies Act 2013 study guide: Compromises, Arrangements and Amalgamations Rules
RM15 – Oppression, Mismanagement and Class Action Rules

Companies Act 2013 study guide: Oppression, Mismanagement and Class Action Rules
RM16 – Registered Valuers and Valuation Rules

Companies Act 2013 study guide: Registered Valuers and Valuation Rules
RM17 – Removal of Names and Restoration Rules

Companies Act 2013 study guide: Removal of Names and Restoration Rules
RM18 – Revival, Rehabilitation and IBC Transition Rules

Companies Act 2013 study guide: Revival, Rehabilitation and IBC Transition Rules
RM19 – Winding Up by Tribunal Rules

Companies Act 2013 study guide: Winding Up by Tribunal Rules
RM20 – Companies Authorised to Register Rules

Companies Act 2013 study guide: Companies Authorised to Register Rules
RM21 – Foreign Companies Rules

Companies Act 2013 study guide: Foreign Companies Rules
RM22 – Government Companies, CAG Audit and Reporting Rules

Companies Act 2013 study guide: Government Companies, CAG Audit and Reporting Rules
RM23 – Registration Offices, Forms, Fees and Evidence Rules

Companies Act 2013 study guide: Registration Offices, Forms, Fees and Evidence Rules
RM24 – Information, Statistics and MSME Reporting Rules

Companies Act 2013 study guide: Information, Statistics and MSME Reporting Rules
RM25 – Nidhi Rules

Companies Act 2013 study guide: Nidhi Rules
RM26 – NCLT and NCLAT Procedure Rules

Companies Act 2013 study guide: NCLT and NCLAT Procedure Rules
RM27 – Special Courts, Mediation and Compounding Rules

Companies Act 2013 study guide: Special Courts, Mediation and Compounding Rules
RM28 – Adjudication, Fraud and Miscellaneous Rules

Companies Act 2013 study guide: Adjudication, Fraud and Miscellaneous Rules

Schedules I–VII

SC01 – Schedule I — Memorandum and Articles

Companies Act 2013 study guide: Schedule I — Memorandum and Articles
SC02 – Schedule II — Useful Lives and Depreciation

Companies Act 2013 study guide: Schedule II — Useful Lives and Depreciation
SC03A – Schedule III Division I — Financial Statements for Companies (AS)

Companies Act 2013 study guide: Schedule III Division I — Financial Statements for Companies (AS)
SC03B – Schedule III Division II — Financial Statements for Companies (Ind AS)

Companies Act 2013 study guide: Schedule III Division II — Financial Statements for Companies (Ind AS)
SC03C – Schedule III Division III — Financial Statements for NBFCs (Ind AS)

Companies Act 2013 study guide: Schedule III Division III — Financial Statements for NBFCs (Ind AS)
SC04 – Schedule IV — Code for Independent Directors

Companies Act 2013 study guide: Schedule IV — Code for Independent Directors
SC05 – Schedule V — Managerial Personnel and Remuneration

Companies Act 2013 study guide: Schedule V — Managerial Personnel and Remuneration
SC06 – Schedule VI — Infrastructure Projects and Facilities

Companies Act 2013 study guide: Schedule VI — Infrastructure Projects and Facilities
SC07 – Schedule VII — CSR Activities

Companies Act 2013 study guide: Schedule VII — CSR Activities

How to Use This Series

  • Start with the chapter (bare Act) relevant to your question, then check the matching Rules entry for the current notified requirement
  • Always check the effective date and any amendment note before applying a section to a historical period
  • Use the Schedules for format-and-content requirements (financial statements, CSR, independent director code, managerial remuneration) rather than re-deriving them from the chapter text alone
  • Cross-check exemption notifications and sector-specific overlays (banking, insurance, electricity) before concluding a section applies without modification
  • Treat this as an educational and professional reference — the notified text, effective-date notification and entity facts control the final legal conclusion

Frequently Asked Questions

Is this the bare Act or a summary? ▼
Both. Each guide places the operative section/rule text first, then a simple-language decode and a practical example — so you can verify against the bare provision and still get the plain-English meaning in the same place.
Does this cover the current Rules, or only the original 2013/2014 notifications? ▼
Each Rules guide reflects the currently notified position as reviewed, including amendments (for example, the revised small-company thresholds effective 1 December 2025). Always verify the live MCA/India Code text before relying on a provision for a filing or transaction.
Who is this series for? ▼
Company secretaries, chartered accountants, finance and legal teams, and CA/CS/CMA students who need section-by-section and rule-by-rule depth rather than a short practical checklist.

Related: Practical Compliance Checklists

For founder-facing checklists (entity choice, MCA annual filings, startup funding, ESOPs), see the Companies Act, MCA and Startup Compliance Hub.

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Disclaimer: This series is for educational and professional-reference purposes only and does not constitute legal advice. Companies Act provisions, rules and notifications change periodically — always verify the current notified text with a qualified Company Secretary or Chartered Accountant before relying on it for a filing, transaction or legal opinion.