The Companies Act 2013- Provisions relating to dividend payment

G S Rao , Last updated: 30 January 2021  
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Update: a.A proviso for S 123(1) was inserted vide Companies Amendment Act, 2015 wherein it states that “no company shall declare dividend unless carried over previous losses and depreciation not provided in previous year or years are set off against profit of the company for the current

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Published by

G S Rao
(Deputy General Manager)
Category Corporate Law   Report

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