ROC Annaul Return - Equity Sh Cap Breakup (%)
This query is : Resolved
24 June 2010
In Annual Return Point No. VIII Equity Share Capital Break Up, I have following Query:
Holding Co holding 96.07% equity capital in subsidiary Co. & remaining shareholding holds by one Director of the Subsidiary Co.
Holding Co, Transferred 90 Shares of Subsidiary Co to its representatives.
While filing of ROC Annual Return of Subsidiary Co, in point No. VIII what will be % under Bodies Corporate, Director/Directors Relative?
In Point V of details of shares held at date of AGM, will the name of nominees/represenatives appear or not?
Kindly revert.
Holding Co holding 96.07% equity capital in subsidiary Co. & remaining shareholding holds by one Director of the Subsidiary Co.
Holding Co, Transferred 90 Shares of Subsidiary Co to its representatives.
While filing of ROC Annual Return of Subsidiary Co, in point No. VIII what will be % under Bodies Corporate, Director/Directors Relative?
In Point V of details of shares held at date of AGM, will the name of nominees/represenatives appear or not?
Kindly revert.
01 July 2010
You have not mentioned the status of representatives/transferee of shares whether it is corporate entity or individual.
Plz mention
Plz mention
01 July 2010
The Representatives/transferees are Individuals.
22 July 2025
Here’s how to handle the Equity Share Capital breakup and nominee details for ROC Annual Return filing in your scenario:
Situation recap:
Holding Company (a corporate entity) holds 96.07% shares in Subsidiary Co.
Remaining shares held by one Director of Subsidiary.
Holding Company transferred 90 shares to its representatives (individuals).
1. Filing Point No. VIII (Equity Share Capital breakup %):
Since the Holding Company is a Body Corporate, its shareholding should be reported under “Bodies Corporate”.
When the Holding Company transfers shares to its individual representatives, those shares are no longer held by the Body Corporate but by individuals.
Therefore:
Deduct the 90 shares transferred to representatives from Bodies Corporate shareholding.
Include these 90 shares under “Individuals” or under “Director/Directors Relative” if the representatives fall in that category.
Example:
Category Shareholding %
Bodies Corporate (96.07% - % of 90 shares)
Director/Director’s Relative or Individuals % of 90 shares
2. Filing Point V (Details of shares held at AGM date):
The names of the actual shareholders as per share register at the date of AGM must be mentioned.
So, the representatives/nominees' names who hold the 90 shares will appear instead of Holding Company for those shares.
The Holding Company’s name will appear only against the shares it still holds.
Summary:
Point No. What to mention
VIII Split % shareholding between Body Corporate and Individuals (representatives) as per actual shareholding at AGM date.
V Names of the actual shareholders as per register on AGM date (representatives' names included).
Situation recap:
Holding Company (a corporate entity) holds 96.07% shares in Subsidiary Co.
Remaining shares held by one Director of Subsidiary.
Holding Company transferred 90 shares to its representatives (individuals).
1. Filing Point No. VIII (Equity Share Capital breakup %):
Since the Holding Company is a Body Corporate, its shareholding should be reported under “Bodies Corporate”.
When the Holding Company transfers shares to its individual representatives, those shares are no longer held by the Body Corporate but by individuals.
Therefore:
Deduct the 90 shares transferred to representatives from Bodies Corporate shareholding.
Include these 90 shares under “Individuals” or under “Director/Directors Relative” if the representatives fall in that category.
Example:
Category Shareholding %
Bodies Corporate (96.07% - % of 90 shares)
Director/Director’s Relative or Individuals % of 90 shares
2. Filing Point V (Details of shares held at AGM date):
The names of the actual shareholders as per share register at the date of AGM must be mentioned.
So, the representatives/nominees' names who hold the 90 shares will appear instead of Holding Company for those shares.
The Holding Company’s name will appear only against the shares it still holds.
Summary:
Point No. What to mention
VIII Split % shareholding between Body Corporate and Individuals (representatives) as per actual shareholding at AGM date.
V Names of the actual shareholders as per register on AGM date (representatives' names included).
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Post Office RD Interest
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Eway bill for machinery reparing
- Under construction property in ITR
- Gift of mutual fund units to daughter
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Building tax payment deduction in rental Income
- Reporting of STCG on Property in ITR
- Upload Level ValidationITR3Category of Defect B/D
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
