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Company audit

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(Querist)
16 May 2012 Can anybody detail me what is shares held in abeyance in realtion to section 206 A of companies Act? I have gone through the Act but didn't find explanative?
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CA Siddhartha Bhardwaj

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CA Siddhartha Bhardwaj (Expert)
16 May 2012 Shares held in abeyance means that in case of a transfer of shares by the shareholder, the company will not enter the name of the buyer in the register of members. Accordingly, the buyer shall not be treated as the shareholder.
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