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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Capital redemption reserve account requires transfer of nominal value on share repurchase and permits use for issuing fully paid bonus shares.</h1> Where a company purchases its own shares out of free reserves or securities premium account, a sum equal to the nominal value of the shares so purchased shall be transferred to the capital redemption reserve account and details of such transfer shall be disclosed in the balance sheet; the capital redemption reserve account may be applied in paying up unissued shares to be issued to members as fully paid bonus shares.

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