Handbook on Share Capital 2024 Edition

Handbook on Share Capital is a comprehensive legal and procedural guide addressing all aspects of share capital regulation under the Companies Act, 2013. The book provides a structured explanation of statutory provisions governing the creation, issue, allotment, and management of share capital in Indian companies.

It covers various methods of issuing shares, including rights issues, bonus issues, private placement, preferential allotment, and employee stock options. Detailed procedural guidance is provided on drafting resolutions, filing forms with the Registrar of Companies (ROC), maintaining statutory registers, and ensuring compliance with regulatory timelines. The book also examines provisions relating to transfer and transmission of shares, issue of share certificates, and maintenance of share capital records.

Special emphasis is placed on alteration and reduction of share capital, buy-back of shares, forfeiture and reissue, and related approvals from shareholders and the National Company Law Tribunal (NCLT), where applicable. The text also addresses compliance challenges, penalties for non-compliance, and governance implications associated with share capital transactions.

Designed for company secretaries, chartered accountants, corporate lawyers, compliance officers, investment advisors, and law students, this handbook functions as both a practical compliance manual and an academic reference. Its clear procedural approach, statutory analysis, and practical drafting insights make it an essential resource for managing share capital matters efficiently under Indian company law.