Unpaid dividend transfer rule: establishes title and Gazette publication as the commencement mechanism for transfer to general revenue. Rule 1 designates the instrument as the Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978 and provides that the Rules take effect on their publication in the Official Gazette, establishing the operative title and statutory commencement mechanism for the regime governing transfer of unpaid company dividends to the Central Government's general revenue account.