Basics 2 min read
Debentures – Issue and Redemption
“Debenture” includes debenture stock, bonds or any other instrument of a company evidencing a debt, whether constituting a charge on…
THE ARCHIVES
Author: Boomi Nathan.
J. BoomiNathan is a writer at SenseCentral who specializes in making tech easy to understand. He covers mobile apps, software, troubleshooting, and step-by-step tutorials designed for real people—not just experts. His articles blend clear explanations with practical tips so readers can solve problems faster and make smarter digital choices. He enjoys breaking down complicated tools into simple, usable steps.
Basics 1 min read
Issue and Redemption of Preference Shares by Company in Infrastructural Projects
A company engaged in the setting up and dealing with of infrastructural projects may issue preference shares for a period…
Basics 3 min read
Issue and Redemption Of Preference Shares, Debentures
Preference shares that can be redeemed by the company in accordance with the terms of issue are called Redeemable Preference…
Basics 1 min read
Advantages of buy-back
Buy-back have the following advantages: Ø A company with capital, which cannot be profitably employed, may get rid of it by…
Basics 1 min read
Escrow Account
Regulation 10(1) of the Securities and Exchange Board of India provides that a company shall, as and by way of…
Basics 3 min read
SEBI Guidelines
The Securities and Exchange Board of India, has issued the following guidelines with regard to buy- back of shares or…
Basics 1 min read
Prohibition for Buy-Back in Certain Circumstances [Section 70]
1. No company shall directly or indirectly purchase its own shares or other specified securities – v through any subsidiary company…
Basics 9 min read
Power of Company to Purchase its Own Securities [Section 68]
(1) Notwithstanding anything contained in this Act, but subject to the provisions of sub-section (2), a company may purchase its…
Basics 3 min read
Buy- Back of Shares
Restrictions on Purchase by Company or giving of Loans by it for Purchase of its Shares [Section 67] (i) No…
Basics 3 min read
Forfeiture of Shares
Forfeiture of Shares When a shareholder fails to pay calls, the company, if empowered by its articles, may forfeit the…
Basics 1 min read
Accounting Treatment (Regulation 9.1)
Where the sweat equity shares are issued for a non – cash consideration, such non-cash consideration shall be treated in…
Basics 1 min read
Sweat Equity Shares
Issue of Sweat Equity Shares [Section 54] Notwithstanding anything contained in section 53, a company may issue sweat equity shares…