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MCA Compliance

BR — Sub-Division of Shares (Stock Split)

VS Vikas Sharma 📅 March 24, 2026 ⏱️ 2 min read 👁️ 0 views Updated: Mar 25, 2026

BR — Sub-Division of Shares (Stock Split)

Ready-to-use draft board resolution for sub-division of shares (stock split) to reduce face value under the Companies Act, 2013. Includes format, legal references, and compliance notes. Illustrative only — customize based on your company's MOA, AOA, and professional advice.

Illustrative Only
This draft is for educational purposes. Customize with your Company Secretary or legal advisor before use. TaxClue accepts no liability.
Legal Reference
Section: Section 61(1)(d)
Filing: MGT-14 within 30 days if required under Section 117

When is This Resolution Needed?

sub-division of shares (stock split) to reduce face value requires a formal resolution under the Companies Act, 2013. Must be passed at a validly convened Board meeting with proper quorum (Section 174 — 1/3rd of directors or 2, whichever higher), notice (7 days under Section 173(3)), and minutes (Section 118).

Draft Board Resolution

[On the letterhead of the Company]

CERTIFIED TRUE COPY OF THE RESOLUTION PASSED AT THE MEETING OF THE BOARD OF DIRECTORS OF [COMPANY NAME] HELD ON [DATE] AT [TIME] AT [REGISTERED OFFICE ADDRESS]

Present: 1. Mr./Ms. [Name] — Director (Chairperson) | 2. Mr./Ms. [Name] — Director | 3. Mr./Ms. [Name] — Director

Quorum: Present throughout as required under Section 174.

Resolution

"RESOLVED THAT pursuant to Section 61(1)(d), the Board recommends sub-division of each equity share of Rs. [Old FV] into [X] equity shares of Rs. [New FV] each, subject to ordinary resolution. Record date for sub-division: [Date]. SH-7 filed within 30 days."

"RESOLVED FURTHER THAT any one Director or the Company Secretary be and is hereby authorized to do all acts, deeds, and things necessary to give effect to the above resolution, including filing forms with ROC, signing documents, and making applications."

Certified True Copy
For [Company Name]
[Name] | Company Secretary / Director | Date: [Date] | Place: [Place]

Compliance Notes

Example: 10,000 shares of Rs. 10 each → split into 50,000 shares of Rs. 2 each. Total capital unchanged (Rs. 1,00,000). Member holding 100 shares of Rs. 10 now holds 500 shares of Rs. 2. Benefits: improved liquidity, lower per-share price for investors.

Post-Resolution Checklist

#ActionTimelineResponsible
1Record minutes within 30 days (Sec 118)30 daysCS
2File MGT-14 if required (Sec 117)30 daysCS/Director
3File applicable MCA form15-30 daysCS/Director
4Update statutory registers7-15 daysCS
5Notify stakeholdersAs prescribedCS
Disclaimer
This article is for general informational and educational purposes only. Consult a qualified Company Secretary, Chartered Accountant, or Advocate before acting. TaxClue Consultech Pvt Ltd accepts no liability. All drafts and templates are illustrative only.

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❓ Frequently Asked Questions
Must this resolution be filed with ROC?
Board resolutions under Section 179(3) and all special resolutions must be filed in MGT-14 within 30 days of passing. Check the specific section requirement. Ordinary resolutions at AGM generally do not need separate MGT-14 filing unless specifically required.
Can this be passed by circulation under Section 175?
Most Board resolutions can be passed by circulation if no director objects. However, certain matters are excluded — approval of financial statements (Section 134), Board Report, and prospectus must be passed at a physical/VC Board meeting only.
What if quorum is not present at the Board meeting?
Under Section 174, quorum is 1/3rd of total directors or 2, whichever is higher. If quorum not present, the meeting stands adjourned to the same day, time, and place in the next week. At the adjourned meeting, directors present (minimum 2) constitute quorum.

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