Share classes are counted by distinct face values; report each class and enter INR lakh in Section II if more than one. Classes/types of shares for Annual Return on FLA reporting are defined by the number of different face values a company's share categories carry; each distinct face value across Ordinary/Equity, participating preference and non participating preference shares is a separate class and if a class count exceeds one the filer must enter the INR lakh amount manually in Section II, while a category with no face value is reported as '0'.