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of <h1>New Dividend Rules Under Companies Act 2013 Replace 1959 Regulations; Effective Upon Gazette Publication</h1> The Companies (Declaration and Payment of Dividend) Rules, 2014, established by the Ministry of Corporate Affairs, are enacted under the authority of section 123 and section 469 of the Companies Act, 2013. These rules replace the previous Companies (Central Government's) General Rules and Forms, 1959, and other related rules under the Companies Act, 1956, except for actions completed or omitted prior to this change. The rules are effective from the date they are published in the Official Gazette.
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