Handbook on Investments, Loans, Guarantees, Securities, Deposits, Debentures and Preference Shares under the Companies Act, 2013 by Dr. K. R. Chandratre and revised by CS Gaurav Pingle is a comprehensive legal reference that consolidates the law and procedural framework governing key corporate finance and borrowing-related transactions. The book provides an integrated discussion of statutory provisions, rules, and allied laws, supported by judicial interpretations from Indian and English case law. It also examines the interplay between the Companies Act, 2013 and other regulatory frameworks, offering a practical and interpretative understanding of complex corporate structures and financial instruments.
Key Features:
- Detailed commentary on provisions relating to investments, loans, guarantees, securities, deposits, debentures, and preference shares
- Incorporates relevant provisions of the Contract Act, 1872 for a clearer understanding of loan and security-related concepts
- Extensive analysis of important judicial precedents from the Supreme Court, NCLT, NCLAT, and English courts
- Covers the evolving jurisprudence under the Insolvency and Bankruptcy Code, 2016, including classification of financial debt and treatment of instruments
- Includes discussion on SEBI regulations such as ICDR Regulations, 2018 and Listing of Non-Convertible Securities Regulations, 2021
- Updated coverage of debenture-related provisions, including amendments to SEBI (Debenture Trustees) Regulations, 1993 (October 2025)
- Explains modern financial instruments including ESG debt securities such as green bonds, social bonds, and sustainability-linked bonds
- Highlights MCA exemptions applicable to private companies, Section 8 companies, Nidhi companies, and others
- Provides analysis of MCA/DCA circulars for addressing complex and practical issues in corporate compliance
- Designed as a single-point reference for interconnected topics under corporate finance and borrowing laws
This book is ideal for company secretaries, chartered accountants, corporate lawyers, insolvency professionals, academicians, and students seeking a practical and in-depth understanding of corporate finance-related provisions under the Companies Act, 2013 and allied laws.