Basics 2 min read
SEBI guidelines on issue of bonus issues
A listed company proposing to issue bonus shares shall comply with the following requirements: 1. – The articles of association…
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 3 min read
Bonus Issue
Capitalisation: Capitalisation of profits is the process of converting profits or reserves into paid up capital. Bonus Shares: A bonus share…
Basics 3 min read
Right Issue
Where at any time, a company having a share capital proposes to increase its subscribed capital by the issue of…
Basics 4 min read
Follow on Public Offer & Rights Issue
Follow on public offer (FPO) An issuance of stock following a company’s Initial Public Offer is called a Follow on…
Basics 2 min read
Allotment of Securities by Company [Section 39]
(1) No allotment of any securities of a company offered to the public for subscription shall be made unless the…
Basics 1 min read
Refund of Application Money
(1) If the stated minimum amount has not been subscribed and the sum payable on application is not received within…
Basics 1 min read
Issue of Application Forms for Securities [Section 33]
(1) No form of application for the purchase of any of the securities of a company shall be issued unless…
Basics 1 min read
Publication of Authorized, Subscribed and Paid-Up Capital [Section 60]
(1) Where any notice, advertisement or other official publication, or any business letter, billhead or letter paper of a company…
Basics 2 min read
Share Capital
No trading concern can run without capital. The divisions of share capital are: (i) Nominal or Authorized Capital. The amount of…
Basics 1 min read
Books of Account
Every company is required to keep at its registered office books of account. These books are to be maintained in…
Basics 2 min read
Statutory Books
Statutory books are those which a limited company is under statutory obligation to maintain at its registered office. The main…
Basics 3 min read
Accounting of Shares And Debentures
A company is a voluntary and autonomous association of certain persons with capital divided into numerous transferable shares formed to…