Dividends Paid Register: records dividend payments, mandates separate preferential/ordinary pages and unclaimed dividend remittance to central bank.

Form No. 142P establishes a Dividends Paid Register for companies in liquidation to record petition and company identifiers, dividend declaration date and total, creditor list number, particulars, receipts and payments, with separate pages for preferential and ordinary dividends. Payments must be re-entered when made; returned unpaid amounts are entered under 'Receipts'; creditor numbers must match the final creditors' list; unclaimed dividends and the date/amount paid into the Reserve Bank of India must be shown; a comparable account should be kept for share capital returned to contributories.

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