Advocate and Company Secretary, Corporate law consultant, Youtuber. Teaching is my passion and teaching since 2010

CS  Alok

This course covers all provisions related to declaration and payment of dividends

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

English

Declaration and Payment of Dividend - CA Exam

This lesson covers the sources from which dividend can be declared. Free reserves is the main source from which dividend can be declared after profits.

Introduction to Dividends

In this lesson we discuss about the interim dividend provisions

Interim Dividend

All the amendments related to interim dividend is discussed in this lesson

Amendments related to declaration of Dividend

In this lesson we understand the provisions related to unpaid dividend.

What happens to Unpaid Dividend?

If the share holders do not claim the dividend for seven years the money should be transferred to IEPF account.

More details on interim dividend

There are more than 10 sources of funds for the IEPF Account. This lesson discusses the different sources of money which should be credited to IEPF Account.

Investor education protection fund

In this lesson we study what all purposes can the IEPF fund be used for.

IEPF other provisions

All the powers of the authority set up under IEPF is explained in detail in this lesson.

Powers of Authority under IEPF

The punishment for failure to pay dividends is RS.1000 for every day of default.

Punishment for failure to pay Dividends

Rights shares and bonus shares will be held in abeyance till the share transfer is completed. This lesson talks about the conditions for this.

Section 126 of companies act, 2013

In this lesson you will learn how to drafting resolutions for the dividends declaration.

Lessons

11 lessons • 1h 35m

Invalid Date

NaN

Introduction to Dividends

Invalid Date

NaN

Interim Dividend

Invalid Date

NaN

Amendments related to declaration of Dividend

Invalid Date

NaN

What happens to Unpaid Dividend?

Invalid Date

NaN

More details on interim dividend

Invalid Date

NaN

Investor education protection fund

Invalid Date

NaN

IEPF other provisions

Invalid Date

NaN

Powers of Authority under IEPF

Invalid Date

NaN

Punishment for failure to pay Dividends

Invalid Date

NaN

Section 126 of companies act, 2013

+ See all lessons