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of <h1>Clarification on Handling Unpaid Dividends: No Transfer to Unpaid Account Needed for Pre-Act Dividends by Feb 1, 1975.</h1> The circular addresses the interpretation of the expressions 'has not been paid' and 'warrant in respect thereof has not been posted' in the context of unpaid dividends. It clarifies that companies cannot transfer unpaid dividends to the 'unpaid dividend account' as of the commencement of the relevant Act. Furthermore, there is no obligation for companies to comply with transferring unpaid dividends within six months from February 1, 1975. This guidance is provided to address queries regarding the handling of unpaid dividends as of the specified date.
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