Dividend Rules
G.S.R. 255(E)
The Companies (Declaration and Payment of Dividend) Rules, 2014
The conditions on which a company may declare dividend out of accumulated profits in a year of inadequate or no profits.
3
Rules
G.S.R. 255(E)
Notification
123
Section
Made under
The Companies Act, 2013 Chapter VIII
3
rules
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Preamble
NOTIFICATION
New Delhi, the 31st March, 2014
G.S.R.241(E).— In exercise of the powers 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, 1956 and other Rules prescribed under the Companies Act, 1956 on matters covered under these rules, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely:—
Chapter I
3 rules
Declaration of Dividend
R. 2 Definitions
R. 3 Declaration of dividend out of reserves
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