The Indian Companies Act is an important legislation that empowers the Central Government to regulate the formation, financing, functioning and winding up of companies. The Companies Act consists of numerous sections and sub-sections. This book provides a simple, concise and student-friendly exposition to the subject. It is designed to cover the syllabi of Madras, Thiruvalluvar, Periyar and Bharathiyar Universities for the B.Com (C.S.) courses.