Statement to Registrar: companies must file certified Form I and annual certificate confirming transfer of unclaimed dividends to government.

Companies must furnish a Statement to the Registrar in Form I, duly certified by a practising chartered accountant, company secretary, cost accountant or the auditors when making the transfer of unpaid dividends; and must file with the immediately subsequent annual return a certificate confirming that all dividend amounts unpaid or unclaimed for three years from transfer to the special account have been transferred to the General Revenue Account of the Central Government.

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