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of <h1>Share Certificates Issued Only After Board Resolution; Specific Rules for Lost Allotment Letters and Duplicate Certificates.</h1> When a company issues capital, share certificates can only be issued following a Board resolution and upon surrender of the letter of allotment or fractional coupons, except in certain cases like bonus shares. If the letter of allotment is lost, the Board may require evidence and indemnity. Certificates cannot be issued in exchange for subdivided or consolidated shares unless the original is surrendered, with a fee up to Rs. 2 for replacements. Duplicate certificates for lost or destroyed originals need Board consent and may incur fees. Companies listed with the OTC Exchange of India can issue jumbo certificates to a custodian.
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