law: Companies Act, 2013 
  65.
  
   Unlimited
  
  company to provide for reserve share capital on conversion into limited
  
  company.
  An
  
  unlimited company having a share capital may, by a resolution for registration
  
  as a limited company under this Act, do either or both of the following things,
  
  namely—
  a.      increase the nominal
  
  amount of its share capital by increasing the nominal amount of each of its
  
  shares, subject to the condition that no part of the increased capital shall be
  
  capable of being called up except in the event and for the purposes of the
  
  company being wound up;
  b.     provide that a
  
  specified portion of its uncalled share capital shall not be capable of being
  
  called up except in the event and for the purposes of the company being wound
  
  up.