law: Companies Act, 2013 
  45. 
  
    Numbering
  
  of shares.
  Every
  
  share in a company having a share capital shall be distinguished by its
  
  distinctive number:
  Provided
  
  that nothing in this section shall apply to a share held by a person whose name
  
  is entered as holder of beneficial interest in such share in the records of a
  
  depository.