Adhip Ray

The Companies Act, 2013 and the Companies (Share Capital and Debentures) Rules, 2014 of India, categorize preference shares into several types. Here are some of the different kinds of preference shares, along with the relevant sections and rules: Types of Preference Shares Equity Shares vs Preference Shares Under the Indian Companies Act, 2013, and the […]

Under the Indian Companies Act, 2013, a company’s share capital is classified into several types. Here are the main types of share capital, along with relevant sections: Issued Share Capital vs Subscribed Share Capital – What is the Difference? Issued share capital and subscribed share capital are two different concepts in corporate finance, each with

Current Account Transactions and Capital Account Transactions are two categories that classify different types of transactions under the Foreign Exchange Management Act, 1999 (FEMA) in India. Current Account Transactions (Section 2(j)) These transactions involve the movement of goods, services, and payments between residents and non-residents. Examples include trade in goods and services, remittances, travel expenses,