Preferential Allotment

Section 62 (1) (C) read with Rule 13 of Companies (Share Capital and Debentures) Rules, 2014

Further issue of Share Capital by way of preferential allotment
When a Company proposes to further issue the shares of Company to any person on preferential basis by passing the Special Resolution, the price for such preferential allotment shall be determined by REGISTERED VALUERS only.

Allotment other than Cash Consideration

Rule 12(5) of the Companies (Prospectus and Allotment of Securities) Rules, 2014
In the case of securities (not being bonus shares) allotted as fully or partly paid up for consideration other than cash, there shall be attached to the Form PAS-3 a copy of the contract, duly stamped.A report of a Registered Valuer in respect of valuation of the consideration shall also be attached along with the contract

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