Dividends - Transfer of unpaid dividend Scope of the section explained in the context of expressions “has not been paid” and “warrant in respect thereof has not been posted” used therein.

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....09; Scope of the section explained in the context of expressions "has not been paid" and "warrant in respect thereof has not been posted" used therein. This Department has received some enquiries regarding the application of the provisions of section 205A to the amount of dividend as might be payable to non‑resident shareholders since permission of the Reserve Bank of India is required unde....