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Dividend under Companies Act 2013
Dividend under Companies Act 2013
Dividend
Section 2(35) of Companies Act, 2013 (‘Act’ for short) defines the term as including any interim dividend. No exact definition has been given in the Act. Dividend is generally defined as a pro-rata share in an amount to be distributed or a sum of money paid to the shareholders of a corporation out of its earnings. Chapter VIII of the Actdeals with the declaration and payment of…
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