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V.S. Datey on Companies Act, 2013
  • Declaration of Interim Dividend

    by Kamal on Monday, August 05, 2019 at 10:40 PM

    Can Interim Dividend be declared out of free reserves. If no, then does this mean that section 123(1) is not applicable to interim dividends despite the fact that under section 2(35) dividend includes interim dividend. Please guide

    Replied byV.S. Datey Tuesday, August 06, 2019 at 08:36 AM

    in my view, wherever u can declare dividend u can declare interim dividend V S Datey

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