what is the legle requiremenst to have paid up share capital? (if the sharecapital created through current accounts without trasnfering fund for that) what IAS and IFRS says on this? And what about the income tax act?
IFRS is not law and so does not address legal requirements.
IAS 1.79 simply requires an entity to disclose, among other things, the number of shares authorised, issued and fully paid, and issued but not fully paid.
In other words, IFRS simply requires entities to disclose their capital structure but, unlike national legislation, does not prescribe what that structure should be.
Similarly, unlike national GAAP, IFRS does not address taxation, which is also dealt with by national legislation.