Question
Under the Companies (Share Capital and Debentures)
Rules, 2014, a duplicate certificate of shares may be issued if such certificate: (I)Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Is proved to have been lost or destroyed. (II)Â Â Â Â Â Â Â Â Â Â Â Â Â Has been defaced, mutilated, or torn and is surrendered to the company.Solution
As per Section 46 of the Companies Act, a duplicate certificate of shares may be issued, if such certificate — (a) is proved to have been lost or destroyed; or (b) has been defaced, mutilated or torn and is surrendered to the company.  As per Rule 6 of Companies (Share Capital and Debentures) Rules, 2014, a company can issue duplicate share certificates if the original is lost, destroyed, or defaced. The Board must approve the issuance, for which a fee (max ₹50 per certificate) and an indemnity bond are usually required.
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