The Companies (Share Capital and Debentures) Rules, 2014 Rule 14 Issue of Bonus Shares Chapter IV · Further Issue and Employee Schemes Text as on 14 August 2026 14. Issue of Bonus Shares.-The company which has once announced the decision of its Board recommending a bonus issue, shall not subsequently withdraw the same. Copy text 14. Issue of Bonus Shares.- The company which has once announced the decision of its Board recommending a bonus issue, shall not subsequently withdraw the same.