SS 3 - Secretarial Standard on Dividend

CS Shubham Katyal , Last updated: 03 January 2018  
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1. Dividend shall be paid out of the profits of the financial year for which such Dividend is sought to be declared and/or out of profits for any previous financial year(s) which remains undistributed after providing for depreciation in accordance with the provisions of the Act. Dividend may also be

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