Chapter 8 — Consolidated Summary of Dividend Provisions
· Chapter
Declaration and Payment of Dividend
34 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Classification of Dividend by Nature of Shares — Preference vs Equity
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3
Declaration of Dividend in Case of Inadequacy or Absence of Profits
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4
Declaration of Dividend in Case of Inadequacy or Absence of Profits (Rule 3)
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5
Definition and Types of Dividend
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6
Definition, Meaning & Concept of Dividends
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7
Definition, Meaning and Concept of Dividend
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8
Deposit and Payment of Dividend [Sec 123(4) & 123(5)]
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9
Investor Education and Protection Fund (IEPF) - Utilization, Claims & Authority [Section 125]
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10
Investor Education and Protection Fund (IEPF) [Sec 125]
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11
Investor Education and Protection Fund (Section 125)
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12
Investor Education and Protection Fund — IEPF (Section 125)
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13
Need to Provide Depreciation before Declaring Dividend
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14
Other dividend provisions — prohibition and transfer to reserves (Sections 8 and 123)
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15
Payment Mechanism, Failure to Pay (Section 127)
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16
Payment of Dividend — Recipients and Modes
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17
Prohibition on Declaration of Dividend
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18
Punishment for Failure to Distribute Dividend [Sec 127]
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19
Punishment for Failure to Distribute Dividend [Section 127]
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20
Punishment for failure to distribute dividend within 30 days (Section 127)
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21
Right to Bonus and Rights Shares Pending Registration of Transfer (Section 126)
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22
Right to Dividend, Rights Shares and Bonus Shares Held in Abeyance Pending Share Transfer [Sec 126]
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23
Right to Dividend, Rights Shares and Bonus Shares Held in Abeyance [Section 126]
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24
Rights kept in abeyance pending registration of transfer (Section 126)
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25
Sources for Declaration of Dividend
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26
Sources for Declaration of Dividend [Sec 123(1)]
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27
Sources from which Dividend can be Declared (Section 123)
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28
Timeline for payment of dividend and transfer to UDA/IEPF (Section 124)
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29
Transfer of Unpaid Dividend and Shares to IEPF [Sec 124(5)-(7)]
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30
Types of Dividend — Interim vs Final
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31
Types of Dividends - Interim and Final
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32
Unpaid Dividend Account & Transfer to IEPF (Section 124)
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33
Unpaid Dividend Account (Section 124)
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34
Unpaid Dividend Account (UDA) [Sec 124(1)-(4)]
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