Companies (Share Capital and Debentures) Amendment Rules, 2023


The Ministry of Corporate Affairs (MCA) has published the Companies (Share Capital and Debentures) Amendment Rules, 2023 to further amend the Companies (Share Capital and Debenture) Rules, 2014. The Amendment Rules were published on 21st January, 2023 and are effective from 23rd January, 2023.

The amendment brings about changes to the provision relating to buy-back of shares or other securities. The requirement of annexing a certificate along with the return in Form SH.11 has been substituted with submitting of a declaration instead. This declaration must be signed by two directors of the company including the managing director, if any, certifying that the buy-back of securities has been made in compliance with the provisions of the Act and the rules made thereunder.

Additionally, the amendment has also brought about revisions in the following forms:

  1. Form No. SH. 7- Notice to Registrar of any alteration of share capital
  2. Form No. SH. 8- Letter of Offer
  3. Form No. SH. 9 – Declaration of Solvency

Leave a Reply

Your email address will not be published. Required fields are marked *

Fill in the form

    Labour LawsEnvironment, Health and SafetyDirect Tax lawsIndirect tax laws (GST/ Customs / VAT)Corporate Laws (Company Law, SEBI & FEMA)Food Safety LawsFinancial Service sectorInsurance SectorHealthcare SectorOther ancillary laws

    Do you want GST Refund ?

      Get In Touch

        Get Bulk Subscription