This special issue of Corporate Amicus, on the recently enacted Companies Act, 2013, discusses in detail various finer points of the new provisions. As per the write-up, the new provisions are progressive, aim at better governance and a higher level of transparency and disclosures. The new 2013 Act while introducing new concepts of ‘one person company’ and ‘dormant company’, also lays down new requirements for incorporation of all kinds of companies. Restrictions on commencement of business have been made applicable to private companies as well, but restrictions on the name for the proposed company not being identical to that of LLP have been removed. The elaborate write-up further goes on to summarize other details of the new provisions, like changes in respect of promoter and holding companies, share capital, dividends, debts, loans and investments, directors and management, returns and records, corporate social responsibility, auditors, foreign companies, mergers and acquisitions, class action suits, removal of name from Register of Companies, and winding up of companies.