Section 6(1)(b) in Companies (Share Capital and Debentures) Rules, 2014
(b)Where a certificate is issued in any of the circumstances specified in this sub-rule, it shall be stated on the face of it and be recorded in the Register maintained for the purpose, that it is "Issued in lieu of share certificate No. ...... sub-divided/ replaced/ on consolidation" and also that no fee shall be payable pursuant to scheme of arrangement sanctioned by the High Court or Central Government: