Dividend

If the interim dividend is declared, then it has to be paid first before declaring and paying the final dividend.

If you declared interim then you can't  pay final before interim
 

A company can declare final dividend provided either

it has issued interim dividend warrants within 30 days from the date of declaration in the Board meeting or

the directors has exercised the power to rescind the payment of dividend only up to the 29th day of its declaration and not thereafter.

Ref - The Supreme Court of India in the CIT v. Express Newspapers Ltd (1998) 3 SCC 106 or Dalmia v. CIT

Thanks friends