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Right Issue and Practical Procedure

April 12, 2019[2019] 104 taxmann.com 158 (Article)
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As per section-62 of Companies Act, 2013 a right issue is a way by which a company can raise additional capital. However, instead of going to the public, the company gives its existing shareholders the right to subscribe to newly issued shares in proportion or on pro-rata basis to their existing holdings.
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