Is there any provision under Companies Act 2013,which provides for declaring and paying proportionate dividend (only for the period of available capital at disposal of the company during the year , ex : shares are issued in December and dividend is declared for that year, then capital available period is only 3 months) to shareholders who have
invested in the shares of the company during the year.
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dividend declaring issue
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may be it is the way the company issue dividend on prorata basis. also it is at the discretion of the company whether to provide more profits to the share holders or not.Act is not specific about it but generally dividend is issued proportionally.
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