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    <description>The Central Government made the Companies (Declaration and Payment of Dividend) Rules, 2014, under powers conferred by the Companies Act, providing their short title and declaring that they shall come into force on the first day of April, 2014, and superseding the Companies (Central Government&#039;s) General Rules and Forms, 1956 and other earlier rules in respect of matters covered by the 2014 Rules while excepting prior completed actions or omissions.</description>
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