Paid up capital include

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sagar singh rawat (Querist)
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07 September 2014 As per sec2(45) ..Government company..... in this definition paid share include equity or preference share capital ..or both ?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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08 September 2014 As per definition provided u/s 2(64), paid-up share capital” or “share capital paid-up” means such aggregate amount of money credited as paid-up as is equivalent to the amount received as paidup in respect of shares issued and also includes any amount credited as paid-up in respect of shares of the company, but does not include any other amount received in
respect of such shares, by whatever name called;

From the above definition, according to my view paid up share capital include both equity and preference share capital

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