law: Companies Act, 1956
  Sec 98    -     Power
  
  of unlimited company to provide for reserve share capital on re-registration 
   An unlimited company having a share capital may, by its
  
  resolution for registration as a limited company in pursuance of 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, but 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.