Borrowing by Companies – Law & Practice is a single-volume guide to how Indian companies raise debt and stay compliant while doing it. Prepared by a team of practitioners for The Chamber of Tax Consultants, it covers public deposits and loans, debentures and convertible notes, unlisted and Masala Bonds, External Commercial Borrowings (ECBs), government credit schemes for MSMEs and the registration of charges under the Companies Act 2013.
Each topic moves from what the law permits to the board and shareholder approvals, filings and forms required, and how auditors and tax auditors report on loans and borrowings. The 2026 Edition reflects the revised ECB framework of February 2026 and treats start-ups, private companies, unlisted public companies and listed companies separately. A practical reference for Company Secretaries, Chartered Accountants, CFOs and corporate lawyers. Paperback.
