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What is rule of split of shares

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(Querist)
21 April 2023 what is rule of split of shares ,
and what will be the effect on 31st March in the books of buyers.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
21 April 2023 No effect in the books of accounts.
The 10 Rs face value share will be split into either 5 Rs share of two'or 2 Rs share of 5 or 1 Rs share of 10.
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