Asktrix

Authorized Capital Increase Process - MCA

Increasing authorized capital is a crucial corporate action that allows companies to raise additional funds and expand their business operations. Asktrix provides comprehensive support for the entire authorized capital increase process, ensuring compliance with MCA regulations and smooth execution.

Governing Act and Rules

The authorized capital increase process is governed by:

  • Section 61 of the Companies Act, 2013: Primary legislation governing capital increase
  • Rule 15 of the Companies (Share Capital and Debentures) Rules, 2014: Detailed procedural requirements
  • MCA Guidelines: Additional compliance requirements and documentation

Eligibility for Increasing Authorized Capital

Different types of companies have specific eligibility criteria:

  • Private Limited Companies: Can increase capital through special resolution
  • Public Limited Companies: Require shareholder approval and regulatory compliance
  • One Person Companies: Must follow simplified procedures with proper documentation

Criteria for Authorized Capital Increase

Key requirements for capital increase include:

  • Board Approval: Initial board resolution for capital increase proposal
  • Shareholder Approval (Special Resolution): 75% majority approval required
  • MOA and AOA Amendments: Memorandum and Articles of Association must be updated
  • Regulatory Compliance: All MCA requirements must be fulfilled

Process for Increasing Authorized Capital

Our streamlined process ensures quick and hassle-free authorized capital increase:

1

Board Meeting

Conduct a board meeting to propose the increase in authorized capital and pass necessary resolutions. The board must approve the capital increase proposal and decide on calling an Extraordinary General Meeting (EGM).

2

Pass a Board Resolution

Board resolution must be passed approving the increase in authorized capital and calling for Extraordinary General Meeting (EGM). The resolution should specify the new authorized capital amount and the purpose of increase.

3

Shareholder Approval (Special Resolution)

Conduct EGM and obtain special resolution approval from shareholders with 75% majority for capital increase. The special resolution must be passed as per Companies Act, 2013 requirements.

4

File Forms with the ROC

File necessary forms with Registrar of Companies including Form MGT-14 for special resolution within 30 days. This form contains details of the special resolution passed by shareholders.

5

File Form SH-7

File Form SH-7 with ROC within 30 days of passing special resolution, along with required documents and fees. This form notifies ROC about the increase in authorized capital.

6

ROC Verification and Approval

ROC verifies the application and documents, and approves the capital increase after due verification. The approval process typically takes 15-30 days depending on ROC workload.

7

Issuance of New Certificates (if applicable)

Upon approval, new share certificates are issued to shareholders if new shares are allotted during the process. The company can now issue shares up to the new authorized capital limit.

Estimated Timeline

  • Board and Shareholder Approval: 7-15 days
  • ROC Processing Time: 15-30 days
  • Total Duration: 30-45 days

Rectification of Updated Authorized Capital

After approval, the following updates are made:

  • MCA Database: ROC updates the company's authorized capital in MCA records
  • MOA and AOA: Memorandum and Articles of Association are updated with new capital structure
  • Company Records: All internal company records are updated to reflect the change

LLPs and Capital Increase

Limited Liability Partnerships (LLPs) have different capital increase procedures:

  • LLPs don't have "authorized capital" concept like companies
  • Partners can contribute additional capital through LLP Agreement amendments
  • Form 3 must be filed with ROC for any changes in LLP Agreement

Frequency of Authorized Capital Increase

Companies can increase their authorized capital multiple times as per business requirements. There's no specific limit on the number of times a company can increase its authorized capital, provided all regulatory requirements are met and proper approvals are obtained.

Costs Associated with Increasing Authorized Capital

  • ROC Filing Fees: Based on authorized capital amount and company type
  • Stamp Duty: Applicable on MOA and AOA amendments
  • Professional Fees: Legal and compliance consultation charges

Key Benefits of Increasing Authorized Capital

  • Ability to Raise Funds: Enables company to issue more shares for fundraising
  • Enhanced Valuation: Higher authorized capital improves company valuation
  • Improved Investor Confidence: Shows company's growth potential and stability
  • Business Expansion: Facilitates business growth and expansion plans

Different Levels of Increasing Authorized Capital

  • Ordinary Resolution: For certain types of capital increases (rare cases)
  • Special Resolution: Most common method requiring 75% majority approval
  • Rights Issue: Offering shares to existing shareholders
  • Bonus Issue: Issuing bonus shares from reserves

Consequences of Non-Compliance

Penalties and Consequences:

  • Late Filing Penalties: ₹200 per day for delayed Form SH-7 filing
  • ROC Objections: ROC may raise objections and require additional documentation
  • Legal Consequences: Non-compliance may lead to legal proceedings

Example of Tax Impact and Compliance

  • Income Tax Implications: Capital increase itself doesn't attract income tax
  • ROC Filing Fees: Fees vary based on authorized capital amount
  • Tax Deductions: Professional fees may be deductible as business expenses
FAQ

Frequently Asked Questions

Find answers to common questions about authorized capital increase process, eligibility, documents, timeline, costs, and compliance requirements.

What is the purpose of increasing authorized capital?

To enable the company to raise more funds and infuse additional capital for business growth, expansion, and operational requirements.

How often can a company increase its authorized capital?

There's no specific limit on the number of times a company can increase its authorized capital, provided all regulatory requirements are met and proper approvals are obtained.

Does an LLP have authorized capital?

No, LLPs don't have "authorized capital" concept like companies. Partners can contribute additional capital through LLP Agreement amendments.

Is Board approval necessary for increasing capital?

Yes, board approval is mandatory as the first step, followed by shareholder approval through special resolution.

What is the role of Form SH-7?

Form SH-7 is filed with ROC within 30 days of passing special resolution to notify about the increase in authorized capital.

Does increasing capital affect the company's financial statements?

Increasing authorized capital itself doesn't affect financial statements unless new shares are issued, which would increase paid-up capital.

How long does it take for the increase to reflect on the MCA portal?

After ROC approval, the changes typically reflect on the MCA portal within 7-15 days of approval.

What happens if SH-7 is not filed within 30 days?

Late filing attracts penalties of ₹200 per day and may lead to ROC objections and additional compliance requirements.

Can authorized capital be decreased?

Yes, authorized capital can be decreased through a similar process involving board resolution, shareholder approval, and ROC filing.

Does increasing capital change the shareholding pattern?

Increasing authorized capital alone doesn't change shareholding pattern unless new shares are issued to specific shareholders.

How are shareholders notified of the change?

Shareholders are notified through EGM notice, and the change is reflected in company records and MCA portal.

What is the cost associated with authorized capital increase?

Costs include ROC filing fees (based on capital amount), stamp duty on MOA/AOA amendments, and professional consultation fees.

Do MOA and AOA need to be amended?

Yes, both Memorandum and Articles of Association must be amended to reflect the new authorized capital amount.

Is an EGM mandatory for capital increase?

Yes, EGM is mandatory to obtain special resolution approval from shareholders for capital increase.

Will a new certificate be issued post approval?

New certificates are issued only if new shares are allotted during the process. Authorized capital increase alone doesn't require new certificates.

Is form MGT-14 required for all companies?

Yes, Form MGT-14 must be filed within 30 days of passing special resolution for capital increase.

What penalties apply if the process is not followed?

Penalties include late filing fees, ROC objections, potential legal consequences, and additional compliance requirements.

How soon can the company start issuing new shares?

After ROC approval, the company can immediately start issuing new shares up to the increased authorized capital limit.

What are the benefits of capital increase?

Benefits include ability to raise funds, enhanced valuation, improved investor confidence, and facilitation of business expansion.

Can Asktrix assist with the authorized capital increase?

Yes, Asktrix provides comprehensive support for the entire authorized capital increase process including documentation, compliance, and ROC filing.

Ensuring smooth authorized capital increase process with Asktrix provides not only regulatory compliance but also strategic guidance for business growth. Our comprehensive approach ensures your company meets all MCA requirements efficiently and accurately.

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