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    <title>DECLARATION AND PAYMENT OF DIVIDEND - Proposed Amendments in the Companies Act, 2013</title>
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    <description>Interim dividend may be declared from profits generated in the current financial year up to the date of declaration and from brought forward surplus, and may be declared anytime up to the convening of the Annual General Meeting; declaration from projected full year profits is disfavoured. The transfer requirement for securities linked to unclaimed or unpaid dividends to the investor education and protection fund is retained because transferred securities can be returned to claimants.</description>
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