Launch offer — 25% off with code LAUNCH-25 See plans →
Microlesson · 5-min read

Classification of Companies Based on Liability

# Companies Based on Liability

Under the Companies Act, 2013, companies are classified into three categories based on the extent of their members' liability:

## 1. Company Limited by Shares

  • The liability of members is limited to the unpaid value of shares held by them.
  • Once shares are fully paid up, members have no further liability.
  • Important: The benefit of limited liability is for the shareholders only — the company itself has unlimited liability for its debts.

## 2. Company Limited by Guarantee

  • The liability of members is limited by the Memorandum of Association (MOA) to a fixed amount.
  • This amount represents what each member agrees to contribute to the company's assets in the event of winding up.
  • The guarantee is payable only on winding up, not during the company's normal operation.

## 3. Unlimited Company

  • A company where there is NO limit on the liability of its members.
  • Members are liable for the full debts of the company like partners in a partnership.
  • These are usually private limited companies with unlimited liability.

## Comparison Snapshot

TypeExtent of Members' LiabilityWhen Payable
Limited by SharesUp to unpaid amount on sharesWhen called by the company
Limited by GuaranteeUp to guarantee amount stated in MOAOnly on winding up
Unlimited CompanyNo upper limitAs required to meet company debts

Worked example

### Example 1

Example (Limited by Shares): Mr. A holds 1,000 shares of ₹ 10 each in XYZ Ltd. He has paid ₹ 7 per share. The company is wound up with significant debts. What is A's maximum liability?

Answer: Mr. A is liable only for the unpaid amount on shares = ₹ 3 × 1,000 = ₹ 3,000. Beyond this, he has no liability — even if the company's debts are much larger.

### Example 2

Example (Limited by Guarantee): Mr. B is a member of a charitable Section 8 company limited by guarantee. The MOA states his guarantee at ₹ 5,000. The company is wound up with debts of ₹ 50 Lakhs. What is B's liability?

Answer: Mr. B is liable only up to ₹ 5,000, his guaranteed amount, payable to the company's assets on winding up.

### Example 3

Example (Unlimited Company): Mr. C is a member of an unlimited private company. The company has debts of ₹ 1 Crore. Member liability?

Answer: Mr. C has unlimited personal liability for the company's debts, similar to a partner in a partnership firm.

⚠️ Common exam mistakes

  • Assuming the company itself has limited liability — only members enjoy limited liability; the company is fully liable for its debts.
  • Forgetting that the guarantee in a 'limited by guarantee' company is payable only on winding up, not during normal operations.
  • Believing unlimited companies cannot be private — they can; in fact, they are usually private limited companies with unlimited liability of members.
  • Confusing 'limited by shares' (unpaid amount) with 'limited by guarantee' (a fixed MOA amount).
Reference: Section 2(21), 2(22) & 2(92) — Companies Act, 2013
Now that you've read this — what's next?
Move from understanding → mastery in 3 clicks. Each option below picks up from this lesson's topic.
Start 15-min diagnostic