This book aims to represent an impressive and judicious blending of the provisions of the Companies Act, the latest & landmark Judicial Decisions, and the latest Clarifications issued by SEBI. The text is interspersed with interpretations, explanations and illustrations to help the students assimilate the provisions better. It's an invaluable resource for students pursuing degrees like LL.B, LL.M, M.Com. and professional courses such as CFA, CA, CS, and CMA. The Present Publication is the 27th Edition, updated till 31st December 2023 and amended by the Companies (Amendment) Act 2020. This book is authored by Dr G.K. Kapoor & Dr Sanjay Dhamija, with the following noteworthy features: Highlights of the 27th Edition o [Case Laws] up to 31st December 2023 have been incorporated o [Amendment in Rules] up to 31st December 2023 have been incorporated o [Important Circulars | Notifications | Amendments] upto 31st December 2023 have been incorporated at appropriate places o [Amendments in SEBI Regulations] relating to the issue of capital, listing requirement and buy-back of securities o [Others] ? Launch of MCA 21 Version 3 (V3) ? Setting up for the Centre for Processing of Accelerated Corporate Exit (C-PACE) ? Revised Definition of a Small Company [Simple & Lucid Language] The provisions of the law are presented in a lucid and straightforward style, backed by the most up-to-date case decisions [Secretarial Practice Checklist, Specimen Notices, Minutes and Resolutions] have been given at relevant places to help students answer questions [Latest & Landmark Case Laws] have been provided throughout the book [Summaries of Each Chapter] are provided at the end of each chapter, containing substantive provisions of the law [Hints to Questions & Practical Problems] selected from past examination questions of various universities and professional institutes have been provided in this book [Section-wise Subject Index] to ease the navigation for the reader [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroom o Shaped by the author/teacher's experience of teaching the subject matter at different levels o Reactions and responses of students have also been incorporated at different places in the book [Six-sigma Approach] to achieve the benchmark of 'zero-error'