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Payment of dividend

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(Querist)
31 July 2012 Whether companies (Declaration of Dividend out of Reserves) Rules, 1975 is Applicable to Pvt. Companies.
Whether Reserve includes Surplus of Profit as per theses rules.
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Ajay Mishra

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Ajay Mishra (Expert)
31 July 2012 Hi


Yes, it will apply on both, public as well as private company who declaring the dividend.
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Vishnu Bargoti

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Vishnu Bargoti (Querist)
01 August 2012 Thanks

Whether accumulation of profits of last years is included in reserves as per theses rules.
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