TaxTMI 
TaxTMI 
TaxTMI 
Chapter VIII - The Companies (Declaration and Payment of Dividend) Rules, 2014.
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....rs conferred under sub-section (1) of section 123 read with section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of the Companies ( Central Government's) General Rules and Forms, 1959 and other Rules prescribed under Companies Act, 1956 on matters covered under these rules, except as respects things done or omitted to be done before such suppression, the Central Government hereb....
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....ject to the fulfillment of the following conditions, namely:- (1) The rate of dividend declared shall not exceed the average of the rates at which dividend was declared by it in the three years immediately preceding that year: Provided that this sub-rule shall not apply to a company, which has not declared any dividend in each of the three preceding financial year. (2) The total amount to be dr....
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....against the profit of the company for the year for which dividend is declared or paid. 4. Statement of amounts to be credited to investor education and protection fund shall be filed in Form DIV 5. (File No. 1/31/2013-CL.V) (Renuka Kumar) Joint Secretary to the Government of India FORM DIV 5 ============= Document 1 FORM DIV 5 Statement of amounts credited to investor education and protecti....
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....nd (c) Matured deposits with companies (d) Matured debentures with companies (e) Interest accrued on the amounts referred to in clause (a) to (d) above (i) Unpaid dividend (ii) Application money due for refund (iii) Matured deposit with companies (iv) Matured debentures with companies 3 pre-fill Amount (in Rs.) Date by which amount should have been credited to the fund (f) Gran....