DS Business Solutions Ltd. forfeited 2,000 Equity Shares of ₹ 10 each, issued at a premium of ₹ 5 per share

(i) DS Business Solutions Ltd. forfeited 2,000 Equity Shares of ₹ 10 each, issued at a premium of ₹ 5 per share, held by Ram for non-payment of the final call of ₹ 3 per share. Of these 100 shares were reissued to Vishu at a discount of ₹ 4 per share.

(ii) C4T Ltd. forfeited 200 Equity Shares of ₹ 10 each issued at a premium of ₹ 5 per share, held by Shyam for non-payment of allotment money of ₹ 8 per share (including share premium ₹ 5 per share), first call of ₹ 2 per share and final call of ₹ 3 per share. Out of these, 125 Equity Shares were reissued to Bhajanlal @ ₹ 9 per share as fully paid-up.