ANALYSIS OF PROVISIONS RELATING TO DIVIDEND UNDER THE COMPANIES ACT, 2013 BY CS Yash Pareek (ICSI Silver Medalist) www.csyashpareek.in
||Om Shri Ganeshay Namah|| ANALYSIS OF PROVISIONS RELATING TO DIVIDEND UNDER THE COMPANIES ACT, 2013 Prepared by TEAM YPA CS Yash Pareek (ICSI Silver Medalist) www.csyashpareek.in Valuable inputs by CS Neha Jain & CS Gajab Maheshwari (Practicing Company Secretaries) YASH PAREEK & ASSOCIATES Company Secretaries BHOPAL | INDORE | NAGPUR | AHMEDABAD Reach us at: Address: T-3, 3rd Floor, 207, M.P Nagar, Zone-II, Bhopal-462011, M.P Mobile No: 9111575222 Email id: pcsyashpareek@gmail.com Website: www.csyashpareek.in ANALYSIS OF PROVISIONS RELATING TO DIVIDEND 1. Statutory Provisions of the Law: · Secretarial Standard on Dividend (SS-3) (effective from 1st January 2018, However Recommendatory) · Finance Act 2020 & Section 194 of the Income-tax...