Unpaid dividends/undistributed assets paid into companies liquidation account

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....Circular : No. 1 (XXI‑16) of 1965, dated 8‑1‑1965. Subject:- Unpaid dividends/undistributed assets paid into companies liquidation account The word "contributory" occurring in ....

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....8209;section are satisfied. The Board are advised that before the liquidator, who is the principal officer of the company within the meaning of section 2(35) of the Income‑tax Act , 1961, pay....