920

INDEX
Income tax—continued
returns furnished by company, what now usually consist of, 321
procedure in furnishing, 321
revenue, renewals charged against, 325
royalties on patents, 323
salaries, statutory return of, 330
deduction on tax on, 331
what should include, 331
secretary’s duty in furnishing returns for, 322
salaries of company’s employees, return of, 330
trade subscriptions on, 325
wear and tear allowance, 323, 324
Incorporation
certificate of, 9
how far evidence, 9
Increase of capital, 31, 32
articles must authorise, 31
duty payable on, 32
for registration after first registration, 381
general meeting, must be effected in, 32
ordinary resolution may be sufficient authority for, 32
preference shares, issue of, on, 32
resolutions for, 32
nature of new shares to be defined, 161
rights fixed by memorandum cannot be prejudiced on, 32
Indemnity
declaration and ; for duplicate certificate; form of, 43, 444
Indemnity and request
for duplicate dividend warrant, 43, 192
form of, 469
Index. And see Filing
Act of 1929, compulsory under, 65
annual return, annexed to, 102
card, 66, 345
loose leaf, 65
Index to share register, 65
India
Companies Acts in, 850
Infants
action to recover dividends of, 107
allotment of shares to, not desirable, 57
if knowingly, amounts to misfeasance, 57
application in name of, 56
articles often prohibit registration of, 105
calls on shares, liability for, 108
company cannot be compelled to register, 105, 108
may be estopped by laches, 106, 108
may be holder of shares in, 104
current account at bank, may have, 107
dividends, rights, etc., as to, 106
gas company, shares in, 107
guardian, may be paid to, under order of Court, 107
must repay if repudiates shares, 106
laches of company after discovering shareholder is an infant, 106, 108
memorandum of association, subscriber to, 104
overdraft at bank of, 107
payment into Court of dividend if action brought, 107
power of attornev, cannot give a, 271