ROC Capital Expenditures Accounting

How to Record "Increase in Authorised Share Capital" Accounting Treatment
as per Books as well Income Tax ?
Replies (4)
Quick Summary
This discussion clarifies the accounting treatment for an increase in authorised share capital under ROC regulations. It explains that while an increase in authorised capital itself doesn't require a journal entry, it must be noted in the balance sheet. The conversation also addresses the accounting impact of cash outflows related to share capital, differentiating between expenses and balance sheet entries.

In my opinion there will be no journal entry for the increase in Authorised capital how ever in the balance sheet by way of Note of Share capital one has to show increased Authorised capital. As increase in authorised capital not involve any cash inflow, However if you have issued new share capital then case might be different.
But Outflow is Done by 2.8 lakhs
Whether Impact P&L or Balance Sheet or Deferred Written off ?
In which form this outflow has been done like whether it is an exps or what? do specify nature of payment
ROC Form SH- 7 for increase in Authorised Capital only

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details
Company
22 July 2026
Senior Chartered Accountant

SKSS

Patna

CA

View Details
Company
ARTICLESHIP 17 July 2026
Article Assistant and B.com pass

BANSAL YOGESH AND CO

Gautam Budh Nagar

B.Com

View Details
Company
Featured 16 July 2026
Semi Qualified Company Secretary

Vakilsearch.com

Chennai

CS

View Details
Company
ARTICLESHIP 14 July 2026
Article Assistants

R Shyam and Associates

New Delhi

CA Final

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
28 July 2026
Senior accountant

RJ Public School

Bengaluru

B.Com

View Details
Company
Featured 18 July 2026
Senior Manager- Finance & Accounts

apricus india

Ahmedabad

CA

View Details
Follow