Definition Of Equity Shares Under Companies Act 2013

Transfer pricing provisions do not apply to investments in overseas share capital jun 06 2013. Sweat equity shares under companies act 2013 july 19 2016 by kamini goyal. This article talks about share capital and types of share capital under the companies act 2013.

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Equity shares with differential rights 1.

Definition of equity shares under companies act 2013. A share in the share capital of the company including stock is the definition of the term share. For providing their know how or making available rights in the nature of ipr or value additions. Stamp duty may be leviable on increase in authorised share capital in delhi jul 30 2012. This is in accordance with section 2 84 of the companies act 2013.

Reduction of share capital procedure before nclt under companies act 2013 jan 05 2017. Share capital under the companies act 2013 share means a share in the share capital of a company and includes stock. In other words a share is a measure of the interest in the company s assets held by a shareholder. Section 54 of the.

As per the section 2 88 of the companies act 2013 defines sweat equity shares means such equity shares as are issued by a company to its directors or employees at a discount or for consideration other than cash for providing their know how or making available rights in the nature of intellectual property rights or value additions by whatever name called. Issued at a discount or for consideration other than cash. Definition of sweat equity share section 2 88. Subscribe to the daily journal.

Equity shares which are issued to directors or employees.