Dividend declaration rules: strict criteria for distributable profits, interim dividend limits, and unpaid-dividend transfer mechanism. Section 28B restricts dividend declaration to surpluses and profits after excluding unrealised or notional gains and after providing for depreciation, prohibits use of reserves other than free reserves, requires set-off of carried losses and unpaid depreciation, permits interim dividends subject to limits where current-year losses exist, mandates deposit of declared dividends in a scheduled bank within five days, and limits payment to registered members in cash or electronic modes while allowing capitalization. Section 28C requires transfer of unpaid dividends to a designated Unpaid Dividend Account after thirty days, publication of unpaid amounts, interest on delayed transfers, and eventual transfer of unclaimed amounts and related shares to the Investor Education and Protection Fund after seven years.