This document outlines guidelines for issuing shares under Indian law, specifically Section 64(a) of the Stamp Duty Act No. 43 of 1982 and its amendment by Section 18 of stamp Duty (Amendment) Act No. 70 of 1988. For a first issue, required documents include two copies of the Issue of Share application, board resolution passed by directors, incorporation certificate, TIN certificate, and Form 01 of the Company Registrar. For an increase in issue, additional requirements include obtaining value per share from the Income Tax File, board resolution, incorporation certificate, TIN certificate, Form 15 of the Company Registrar (if company exists for more than 18 months), and certified copy of audited accounts.
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