Costing Standards Accounting Standards E-Forms

The Companies Act, 2013

Chapter IV - Share Capital And Debenture (43-72)

Section 45- Numbering of shares.

[Notification/Effective Date: 12.09.2013]

Section 45- Numbering of shares. [Corresponds to Section 83 of the Companies Act,1956]

Every share in a company having a share capital shall be distinguished by its distinctive number:

Provided that nothing in this section shall apply to a share held by a person whose name is entered as holder of beneficial interest in such share in the records of a depository.