https://www.taxtmi.com/acts?id=53678 Section 125 of the Companies Act, 2013 is amended to include unpaid or unclaimed amounts relating to shares bought back and extinguished for seven or more years, and to revise the refund provision for unclaimed dividends and specified amounts due for refund. The amendment also requires applications to be made under the prescribed procedure with prescribed documents, and permits the authority to delegate its powers and functions by notification to a member, officer or other person subject to specified conditions. en-us Tue, 24 Mar 2026 14:28:01 +0530 Tue, 24 Mar 2026 14:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53678 Section 125 of the Companies Act, 2013 is amended to include unpaid or unclaimed amounts relating to shares bought back and extinguished for seven or more years, and to revise the refund provision for unclaimed dividends and specified amounts due for refund. The amendment also requires applications to be made under the prescribed procedure with prescribed documents, and permits the authority to delegate its powers and functions by notification to a member, officer or other person subject to specified conditions. Act-Rules Bills Tue, 24 Mar 2026 14:28:01 +0530 https://www.taxtmi.com/acts?id=53678