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of <h1>Listed Companies Must Declare Dividends Per Share, Forfeiture of Unclaimed Dividends Prohibited by Regulation 43</h1> Regulation 43 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, mandates that a listed entity must declare and disclose dividends on a per-share basis. Additionally, it prohibits the forfeiture of unclaimed dividends before they are legally barred from being claimed. If any such forfeiture occurs, it must be annulled in appropriate cases.
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