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Capital Increment (पूँजी वृद्धि) is the formal legal process of expanding your company’s financial capacity to support growth, investment, or credit requirements. Our business consultancy Kathmandu manages the dual requirement of amending your MOA/AOA and certifying your bank deposits, ensuring your company’s expanded capital is legally recognized by the OCR and Inland Revenue Department.
₨ 10,000.00
Under the Companies Act, 2063, a company’s capital structure is defined by three tiers: Authorized, Issued, and Paid-up capital. Increasing any of these levels is a significant legal event. Whether you are bringing in new investors or capitalizing existing reserves, the Capital Increment process serves as the official record of your company’s increased valuation. Our expertise ensures that your Memorandum of Association (MOA) is correctly amended and your new shareholding is precisely recorded in the Share Lagat.
Pursuant to Section 21 and Section 56 of the Companies Act, 2063, increasing the Authorized Capital requires a Special Resolution passed by a 75% majority in a General Meeting. Furthermore, any increase in Paid-up Capital must be backed by a Bank-Sealed Statement verifying the deposit of funds. Under the Company Directive, 2072, companies must file the amended MOA/AOA and the Share Allotment Return (Schedule 7) within 30 days of the resolution to maintain OCR Compliance Nepal.
Consequences of Failure: Failure to formally record a capital increment can lead to the rejection of bank loan applications, as the financial “Paid-up” status won’t match the OCR records. Under Section 161, late filings of capital changes incur some of the highest progressive fines. Additionally, if the capital is increased without following the “Right of Pre-emption” (offering shares to existing shareholders first under Section 56), the entire increment can be challenged in court as a violation of shareholder rights.
