19 August 2009
Suppose a Company has passed a resolutions for alteration of Memorandum and Arciles and as well as for issue of bonus shares(special resolution)in EGM and all the three resolutions were attached with Form 5 so is it required to file form 23 for issue of bonus shares at the time of allotment and section 81 is not applicable to the company.
Technically company has already registered that bonus issue resolution with ROC!!