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What is Meant by 'Subscribed Capital'? - Accountancy

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Short Note

What is meant by 'Subscribed Capital'?

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Solution

As per Section 2(86) of Companies Act, 2013, “subscribed capital” means such part of the capital which is for the time being subscribed by the members of a company. It is that part of Issued Capital that is actually subscribed by the general public. 

Concept: Maintenance of Capital Accounts of Partners
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