{"id":195173,"date":"2018-04-11T16:16:13","date_gmt":"2018-04-11T10:46:13","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=195173"},"modified":"2018-04-27T11:22:03","modified_gmt":"2018-04-27T05:52:03","slug":"the-companies-share-capital-and-debentures-amendment-rules-2018-notified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/","title":{"rendered":"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified"},"content":{"rendered":"

G.S.R. ________ (E).\u2014 <\/strong>In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Share Capital and Debentures) Rules, 2014, namely:<\/p>\n

1. Short title and commencement. \u2013<\/strong> (1) These rules may be called the Companies (Share Capital and Debentures) Amendment Rules, 2018.<\/p>\n

(2) They shall come into force on the date of their publication in the Official Gazette.<\/p>\n

2. In the Companies (Share Capital and Debentures) Rules, 2014, in Rule 5, for sub-rule (3) of, the following sub-rule shall be substituted, namely:-<\/p>\n

\u201c(3) Every certificate shall specify the shares to which it relates and the amount paid-up thereon and shall be signed by two directors or by a director and the company secretary, wherever the company has appointed company secretary:<\/p>\n

Provided that in case the company has a common seal it shall be affixed in the presence of persons required to sign the certificate.<\/p>\n

Explanation. \u2013 <\/em>For the purposes of this sub-rule, it is hereby clarified that,-<\/p>\n

(a) in case of an One Person Company, it shall be sufficient if the certificate is signed by a director and the company secretary or any other person authorised by the Board for the purpose.<\/p>\n

(b) a director shall be deemed to have signed the share certificate if his signature is printed thereon as facsimile signature by means of any machine, equipment or other mechanical means such as engraving in metal or lithography or digitally signed, but not by means of rubber stamp, provided that the director shall be personally responsible for permitting the affixation of his signature thus and the safe custody of any machine, equipment or other material used for the purpose.”<\/p>\n

[F. No. 01\/ 4\/2013-CL-V- Part-III]<\/p>\n

Note:<\/strong> The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide <\/em>number G.S.R. 265(E), dated 31st March, 2014 and subsequently amended vide <\/em>notifications as detailed below:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Sl.No.<\/td>\nNotification number<\/td>\nDate<\/td>\n<\/tr>\n
1.<\/td>\nG.S.R. 413 (E)<\/td>\n18.06.2014<\/td>\n<\/tr>\n
2.<\/td>\nG.S.R. 210 (E)<\/td>\n18.03.2015<\/td>\n<\/tr>\n
3.<\/td>\nG.S.R. 439 (E)<\/td>\n29.05.2015<\/td>\n<\/tr>\n
4.<\/td>\nG.S.R. 841 (E)<\/td>\n06.11.2015<\/td>\n<\/tr>\n
5.<\/td>\nG.S.R. 290 (E)<\/td>\n10.03.2016<\/td>\n<\/tr>\n
6.<\/td>\nG.S.R. 358 (E)<\/td>\n29.03.2016<\/td>\n<\/tr>\n
7.<\/td>\nG.S.R. 704 (E)<\/td>\n19.07.2016<\/td>\n<\/tr>\n
8.<\/td>\nG.S.R. 791 (E)<\/td>\n12.08.2016<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ministry of Corporate Affairs<\/p>\n","protected":false},"excerpt":{"rendered":"

G.S.R. ________ (E).\u2014 In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,4],"tags":[29838],"class_list":["post-195173","post","type-post","status-publish","format-standard","hentry","category-foreign","category-legislationupdates","tag-companies-share-capital-and-debentures-amendment-rules"],"yoast_head":"\nThe Companies (Share Capital and Debentures) Amendment Rules, 2018, notified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified\" \/>\n<meta property=\"og:description\" content=\"G.S.R. ________ (E).\u2014 In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-04-11T10:46:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-04-27T05:52:03+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saba\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/\",\"name\":\"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2018-04-11T10:46:13+00:00\",\"dateModified\":\"2018-04-27T05:52:03+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785\",\"name\":\"Saba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"caption\":\"Saba\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/","og_locale":"en_US","og_type":"article","og_title":"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified","og_description":"G.S.R. ________ (E).\u2014 In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-04-11T10:46:13+00:00","article_modified_time":"2018-04-27T05:52:03+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2016\/08\/North-Block.jpg","type":"image\/jpeg"}],"author":"Saba","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Saba","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/","name":"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2018-04-11T10:46:13+00:00","dateModified":"2018-04-27T05:52:03+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/04\/11\/the-companies-share-capital-and-debentures-amendment-rules-2018-notified\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"The Companies (Share Capital and Debentures) Amendment Rules, 2018, notified"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785","name":"Saba","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","caption":"Saba"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":218309,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/08\/17\/companies-share-capital-and-debentures-amendment-rules-2019\/","url_meta":{"origin":195173,"position":0},"title":"Companies (Share Capital and Debentures) Amendment Rules, 2019","author":"Bhumika Indulia","date":"August 17, 2019","format":false,"excerpt":"G.S.R. 574(E)\u2014In exercise of the powers conferred by sub-sections (1) and (2) of Section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Share Capital and Debentures) Rules, 2014, namely: - 1. (1) These rules may be\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":266441,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/05\/companies-share-capital-and-debentures-amendment-rules-2022\/","url_meta":{"origin":195173,"position":1},"title":"Companies (Share Capital and Debentures) Amendment Rules 2022","author":"Bhumika Indulia","date":"May 5, 2022","format":false,"excerpt":"The Central Government has notified Companies (Share Capital and Debentures) Amendment Rules 2022 to amend the Companies (Share Capital and Debenture) Rules, 2014. The amendment has revised Form No.SH-4 used for reporting of transfer of shares to include the following Declaration: \u00a0 \u201cTransferee is not required to obtain the Government\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/MicrosoftTeams-image-156.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":216822,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/07\/13\/compliance-checklist-for-issue-of-share-certificates-under-companies-act-2013\/","url_meta":{"origin":195173,"position":2},"title":"Compliance Checklist for Issue of Share Certificates Under Companies Act, 2013","author":"Bhumika Indulia","date":"July 13, 2019","format":false,"excerpt":"Gaurav N Pingle, Practising Company Secretary, Pune Cite as: (2019) PL (CSP) July 67","rel":"","context":"In "OP. ED."","block_context":{"text":"OP. ED.","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/AdobeStock_182372801.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/AdobeStock_182372801.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/AdobeStock_182372801.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/AdobeStock_182372801.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/07\/AdobeStock_182372801.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7003,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/10\/securities-contracts-regulation-third-amendment-rules-2014\/","url_meta":{"origin":195173,"position":3},"title":"Securities Contracts (Regulation) Third Amendment Rules, 2014","author":"Sucheta","date":"December 10, 2014","format":false,"excerpt":"In a notification dated 18 November 2014, the Central Government, in exercise of powers conferred by Section 30 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), hereby makes the Securities Contracts (Regulation) Third Amendment Rules, 2014 to further amend the Securities Contracts (Regulation) Rules,1957. The Rule substitutes sub-rule\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":7047,"url":"https:\/\/www.scconline.com\/blog\/post\/2014\/12\/30\/securities-contracts-regulation-third-amendment-rules-20141\/","url_meta":{"origin":195173,"position":4},"title":"Securities Contracts (Regulation) Third Amendment Rules, 2014","author":"Sucheta","date":"December 30, 2014","format":false,"excerpt":"In a notification dated 18 November 2014, the Central Government, in exercise of powers conferred by Section 30 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956), hereby makes the Securities Contracts (Regulation) Third Amendment Rules, 2014 to further amend the Securities Contracts (Regulation) Rules,1957.The Rule substitutes sub-rule (2),\u2026","rel":"","context":"In "Foreign Legislation"","block_context":{"text":"Foreign Legislation","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/foreign\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2015\/10\/scc-blog_Page_9.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":231179,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/06\/20\/mca-issues-clarification-with-regard-to-creation-of-deposit-repayment-reserve-and-to-invest-deposit-amount-of-debentures\/","url_meta":{"origin":195173,"position":5},"title":"MCA issues clarification with regard to creation of deposit repayment reserve and to invest deposit amount of debentures","author":"Bhumika Indulia","date":"June 20, 2020","format":false,"excerpt":"Clarification with regard to creation of deposit repayment reserve of 20% under Section 73 (2) (C) of the Companies Act, 2013 and to invest or deposit 15% of amount of debentures under Rule 18 of Companies (Share capital and Debentures) Rules 2014 - COVID-19 -- Extension of time-regarding ln continuation\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/02\/MCA.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/195173","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=195173"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/195173\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=195173"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=195173"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=195173"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}