Handbook on SHARE CAPITAL
Book Details
DETAILED CONTENTS
| Bharat? | 5 |
| Preface | 7 |
| About the Author | 9 |
| Contents at a glance | 11 |
CHAPTER 1
Significance of Share Capital
| 1. Types of Share Capital | 2 |
| 2. Provisions Governing Share Capital | 3 |
| 3. Impact of the Act | 3 |
| 4. Private Placement | 3 |
| 5. Right Issue | 4 |
| 6. Bonus Issue of Shares | 4 |
| 7. Issue of Sweat Equity Shares | 4 |
| 8. Alteration of Share Capital | 5 |
| 9. Variation in Shareholders Rights | 5 |
| 10. Buyback of Securities | 6 |
| 11. Forfeiture of Shares | 7 |
| 12. Conclusion | 7 |
CHAPTER 2
Private Placement
| 1. Introduction | 8 |
| 2. Legal Framework governing Private Placement | 8 |
|
8 |
|
18 |
| 3. Procedure for preferential issue | 34 |
| 4. Formats | 43 |
| 5. Relevant Case Laws | 76 |
| 6. Conclusion | 85 |
CHAPTER 3
Rights Issue
| 1. Introduction | 86 |
| 2. Benefits and Challenges | 87 |
| 3. Legal Framework governing Rights Issue | 88 |
| 4. Procedure for Implementation of Rights Issue under the Companies Act,2013 | 114 |
| 5. Formats | 115 |
| 6. Conclusion | 125 |
CHAPTER 4
Bonus Issue
| 1. Introduction | 126 |
| 2. Purpose of Bonus Issue | 126 |
| 3. Benefits and Challenges 127 | |
| 4. Crucial distinctions to differentiate a bonus issue from dividends | 128 |
| 5. Stock Split v Bonus Issue | 129 |
| 6. Rights Issue v Bonus Issue | 129 |
| 7. Legal Framework for Issue of Bonus Shares | 130 |
| 8. Procedure | 134 |
| 9. Impact and Implications of Bonus Issue | 139 |
| 10. Formats | 139 |
| 11. Conclusion | 143 |
CHAPTER 5
Sweat Equity Shares
| 1. Introduction | 144 |
| 2. Importance of Sweat Equity Shares | 145 |
| 3. ESOPs v Sweat Equity | 146 |
| 4. Legal Framework governing issue of Sweat Equity Shares | 148 |
| 5. Procedure for issuance of sweat equity shares | 155 |
| 6. Formats | 156 |
| 7. Conclusion | 158 |
CHAPTER 6
Alteration of Share Capital
| 1. Introduction | 159 |
| 2. Methods of Alteration | 159 |
| 3. Objectives of Alteration of Share Capital | 160 |
| 4. Benefits and Challenges | 160 |
| 5. Legal Framework governing Alteration of Share Capital | 162 |
| 6. Procedures | 167 |
| 7. Formats | 169 |
| 8. Conclusion | 176 |
CHAPTER 7
Variation in Shareholders’ Rights
| 1. Introduction | 177 |
| 2. Types of Variation in Rights of the Shareholders | 177 |
| 3. Benefits and Challenges | 178 |
| 4. Legal Framework governing Variation of Shareholders' Rights | 180 |
| 5. Dissenting Shareholders' Rights under Section 48 of the Companies Act,2013 | 181 |
| 6. Procedure for Implementation of Variation in Shareholders Right | 182 |
| 7. Impacts of Variation in Shareholders Right on Shareholders | 182 |
| 8. Formats | 183 |
CHAPTER 8
Buyback of Securities
| 1. Introduction | 186 |
| 2. Purpose and modes of Buyback | 187 |
| 3. Benefits and Challenges of Buyback | 188 |
| 4. Legal framework | 189 |
| 5. Procedure for Buyback of Securities | 202 |
| 6. Implication of Buyback | 203 |
| 7. Formats | 205 |
| 8. Conclusion | 214 |
CHAPTER 9
Forfeiture of Shares
| 1. Introduction | 215 |
| 2. Consequences of Share Forfeiture | 216 |
| 3. Benefits and Challenges | 217 |
| 4. Legal Framework | 219 |
| 5. Enabling provision for Forfeiture of Shares in Articles of Association | 220 |
| 6. Share Forfeiture Procedure | 222 |
| 7. Formats | 223 |
| 8. Conclusion | 224 |
CHAPTER 10
Issue of Shares in Demat Form
| 1. Introduction | 225 |
| 2. Benefits of Dematerialization | 226 |
| 3. Challenges in Dematerialization | 227 |
| 4. Regulatory Framework | 228 |
| 5. Formats | 231 |
| 6. Conclusion | 239 |
| Appendix 1 MCA Notifications | 241 |
| Appendix 2 Checklists and Formats – Stock Exchange | 242 |
| Appendix 3 Master Direction – Foreign Investment in India | 307 |
About the Author
CS Manish Jain
Manish Jain? is a Practicing Company Secretary and a Fellow Member of ICSI, New Delhi and a Law Graduate, he is also a registered Insolvency Professional of Insolvency and Bankruptcy Board of India and an Associate Member of ICSA, London (UK). The author holds more than 25 years of experience in corporate laws, securities law compliance and consultancy services under the Foreign Exchange Management Act and Non- Banking Finance Companies. He is the author of Bharat�s Complete Guide on ESOP and has written various articles published in professional journals. He has a rich experience in interpretation of laws and a remarkable exposure in corporate law advisory to all types of Companies including Government Companies. With his exemplary skill of critical thinking, he has a good hand in resolving Corporate Governance issues and advising on various corporate and legal matters including conducting Secretarial Audits of various Companies comprising of listed entities as well. He provides consultancies in the field of winding up, merger, de-merger, listing & delisting of companies, oppression and mismanagement. He is also a regular speaker and active participant of National and International seminars conducted by the Institute of Company Secretaries of India and Institute of Charted Accountants of India.
Have Questions About This Book?
Our course advisors are here to help you make the right decision for your career growth.
Other books
CA/CMA INTER COMBO - COLOURED EASY NOTES + QUESTION BANK
CA/CMA INTER EASY NOTES COLOURED
CA/CMA INTER INCOME TAX QUESTION BANK
Goods & Service Tax (IDT) BOOK - May 2026, September 2026 & January 2027 Exams
List your Books
Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.
Get Started