Hi Experts/Colleagues

While studying Chapter Dividend, come across to following queries, Please help in detail.

1) 123(3) provides that interim dividend cannot be paid at the rate higher than the average rate of dividend declared in 3 preceding financial year if company incurred losses during current financial year up to the end of last quarter preceding the date of interim dividend.

Query- Does it means that, if there is a loss in last Quarter (Oct to Dec) (And Profit in aggregate for all 3 quarters (April to Dec)-----> Can co. declares interim dividend in such case??



2) Can Final Dividend be revoked once declared?

3) Can Interim Dividend be revoked once declared?

4) no claims shall lie against the Fund or the company in respect of individual amounts which were unclaimed and unpaid for a period of seven years from the dates that they first became due for payment and no payment shall be made in respect of any such claims.--------> Does this means, that No payment shall be done to any person out of IEPF after expiry of 7 years?

I shall be thankful to you.

Thanks

Respected Experts
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