Payment of dividend out of reserves and surplus of a Pvt. Ltd. Co.
This query is : Resolved
09 April 2021
How much dividend can be paid by a Pvt. Ltd. Co. in a single F.Y, out of the reserves and surplus of the co. scenario Authorised capital 5.00 lac Paid up capital 4.5 lac Reserves and surplus 35 lac Can 35 lac be paid as dividend ?
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Read more at: https://www.caclubindia.com/experts/ask_query.asp
09 April 2021
The maximum is limited to 1/10th of the sum of paid up capital and free reserves as per the latest audited financials
Inference :- rule 3 of Companies (Declaration and Payment of Dividend) Rules,2014.
Inference :- rule 3 of Companies (Declaration and Payment of Dividend) Rules,2014.
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