08 September 2014
As per definition provided u/s 2(64), paid-up share capital” or “share capital paid-up” means such aggregate amount of money credited as paid-up as is equivalent to the amount received as paidup in respect of shares issued and also includes any amount credited as paid-up in respect of shares of the company, but does not include any other amount received in respect of such shares, by whatever name called;
From the above definition, according to my view paid up share capital include both equity and preference share capital
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