explain section 52 Related: Working Hours of Adults - Indian Factories Act(1948), Industrial Laws

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explain section 52 Related: Working Hours of Adults - Indian Factorie...

Section 52(2) of Companies Act, 2013 basically talks about usage of premium, i.e. the areas where the premium amount can be applied, the purpose that can be resolved using this premium amount lying in your Balance Sheet

(a) towards the issue of unissued shares of the company to the members of the company as fully paid bonus shares;

(b) in writing off the preliminary expenses of the company;

(c) in writing off the expenses of, or the commission paid or discount allowed on, any issue of shares or debentures of the company;

(d) in providing for the premium payable on the redemption of any redeemable preference shares or of any debentures of the company; or

(e) for the purchase of its own shares or other securities under section 68 (Buy Back of Securities)

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