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Wed, Oct 14, 2026 / Ideas for a clearer worldINDEPENDENT INSIGHTS · PRACTICAL TOOLS · EXPLAINERS
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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

Buy- Back of Shares

Restrictions on Purchase by Company or giving of Loans by it for Purchase of its Shares [Section 67]…

August 16, 2021 · Boomi Nathan
Basics

Forfeiture of Shares

Forfeiture of Shares When a shareholder fails to pay calls, the company, if empowered by its articles, may…

August 16, 2021 · Boomi Nathan
Basics

Accounting Treatment (Regulation 9.1)

Where the sweat equity shares are issued for a non – cash consideration, such non-cash consideration shall be…

August 16, 2021 · Boomi Nathan
Basics

Sweat Equity Shares

Issue of Sweat Equity Shares [Section 54] Notwithstanding anything contained in section 53, a company may issue sweat…

August 16, 2021 · Boomi Nathan
Basics

Bonus Issue

Capitalisation: Capitalisation of profits is the process of converting profits or reserves into paid up capital. Bonus Shares: A…

August 16, 2021 · Boomi Nathan
Basics

Right Issue

Where at any time, a company having a share capital proposes to increase its subscribed capital by the…

August 16, 2021 · Boomi Nathan
Basics

Refund of Application Money

(1) If the stated minimum amount has not been subscribed and the sum payable on application is not…

August 16, 2021 · Boomi Nathan