Tax & Business
Insights for India
Expert guides on GST, Income Tax, Company Registration and compliance — written by licensed CAs for Indian businesses.
Section 39 — Allotment of Securities and PAS-3 Return
Section 39 Companies Act 2013 under Section 39, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 43 — Types of Share Capital (Equity and Preference)
Section 43 Companies Act 2013 under Section 43, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 52 — Application of Securities Premium
Section 52 Companies Act 2013 under Section 52, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 54 — Sweat Equity Shares (ESOP for Founders)
Section 54 Companies Act 2013 under Section 54, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 56 — Transfer and Transmission of Securities
Section 56 Companies Act 2013 under Section 56, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 62 — Further Issue of Share Capital (Right Issue)
Section 62 Companies Act 2013 under Section 62, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 63 — Issue of Bonus Shares
Section 63 Companies Act 2013 under Section 63, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 66 — Reduction of Share Capital (NCLT Process)
Section 66 Companies Act 2013 under Section 66, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
Section 68 — Buy-Back of Securities (Own Shares)
Section 68 Companies Act 2013 under Section 68, Companies Act 2013. Detailed analysis, practical examples, penalties, MCA forms, amendments. Updated March 2026.
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