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Microlesson · 5-min read

Time Period for Delivery of Share/Debenture Certificates

# Time Period for Delivery of Certificates (Section 56)

## Core Rule

Every company must deliver share/debenture certificates within specified timelines after allotment, transfer, or transmission — unless prohibited by any law or order of a Court, Tribunal, or other authority.

## Timelines at a Glance

EventTime Limit
Subscribers to the memorandum2 months from date of incorporation
Allotment of shares2 months from date of allotment
Transfer of securities1 month from receipt of instrument of transfer
Transmission of securities1 month from receipt of intimation of transmission
Allotment of debentures6 months from date of allotment
Specified IFSC public/private company (all securities)60 days from incorporation, allotment, transfer, or transmission

## Memory Hook

  • 2-2-1-1-6: Subscribers (2m), Allotment shares (2m), Transfer (1m), Transmission (1m), Debentures (6m).
  • IFSC = 60 days flat for everything.

## Dematerialised Securities

Where securities are held in a depository, the company need not issue physical certificates — instead it must intimate the details of allotment to the depository immediately on allotment.

## Effect on Legal Heir (Transmission)

Upon transmission, the legal representative is deemed to be the holder of the security for purposes of execution of the instrument of transfer, even if not yet a registered holder.

## Penalty for Default

LiableDefaultPenalty
Company and every officer in defaultNon-compliance with Section 56(1)–(5)₹50,000

## Liability of Depository

If a depository or depository participant transfers shares with intent to defraud, it shall be liable under Section 447 (fraud) in addition to liability under the Depositories Act, 1996.

## Practical Note

With dematerialisation now mandatory even for unlisted public companies (Rule 9A, Companies (Prospectus and Allotment of Securities) Rules, 2014), the chance of forged physical certificates is almost negligible.

Worked example

### Example 1

Example 1 — Allotment timeline: XYZ Ltd. allots 10,000 equity shares on 1st April 2024. The company must deliver share certificates by 1st June 2024 (within 2 months of allotment). Failure attracts ₹50,000 penalty on the company and every officer in default.

### Example 2

Example 2 — Transfer timeline: Mr. A lodges an instrument of transfer with ABC Ltd. on 10th May 2024. The company must deliver the certificate in the transferee's name by 10th June 2024 (within 1 month).

### Example 3

Example 3 — Debenture allotment: PQR Ltd. allots debentures on 1st January 2024. Debenture certificates must be issued by 1st July 2024 (6 months).

### Example 4

Example 4 — IFSC company: A specified IFSC public company allots shares on 15th March 2024. It has 60 days (i.e., till 14th May 2024) to deliver the certificates, regardless of whether it is allotment, transfer or transmission.

⚠️ Common exam mistakes

  • Confusing the timeline for allotment of shares (2 months) with allotment of debentures (6 months) — they are different.
  • Treating transfer and transmission timelines as 2 months — both are actually 1 month.
  • Forgetting that for dematerialised securities, no certificate is issued; instead intimation to depository is immediate.
  • Missing that the IFSC company timeline (60 days) is a flat number covering ALL events — incorporation, allotment, transfer, and transmission.
  • Overlooking that depository fraud attracts dual liability: Section 447 of Companies Act + Depositories Act, 1996.
  • Assuming penalty is only on the company — it is on the company AND every officer in default.
Bare-Act text Section 56 · The Companies Act, 2013 · click to expand
Every company shall, unless prohibited by any provision of law or any order of Court, Tribunal or other authority, deliver the certificates of all securities allotted, transferred or transmitted within the prescribed periods. Where any depository or depository participant, with an intention to defraud a person, has transferred shares, it shall be liable under Section 447.
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