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महाराष्ट्र राज्य शिक्षण मंडळएचएससी वाणिज्य (इंग्रजी माध्यम) इयत्ता १२ वी

Study the following case/situation and express your opinion:  GOLD Co. Ltd. declares a dividend of ₹ 10/- per share for F.Y. 2018-19. a. Is company under default, if the dividend was not paid

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प्रश्न

Study the following case/situation and express your opinion: 

GOLD Co. Ltd. declares a dividend of ₹ 10/- per share for F.Y. 2018-19.

  1. Is company under default, if the dividend was not paid within 30 days of its declaration?
  2. Is company right in transferring the unpaid dividend to its Debenture Reserve Account? 
  3. Does the company have to transfer the amount of unpaid dividends to IEPF after 30 days?
घटनेचा अभ्यास
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उत्तर

  1. Yes, the company is in default if the dividend is not paid within 30 days of its declaration.
  2. No, the company is not right in transferring the unpaid dividend to its Debenture Reserve Account. It should be transferred to the Unpaid Dividend Account. It is a separate bank account opened in a scheduled bank within 5 days of its declaration.
  3. No, it does not have to transfer the funds to the IEPF after 30 days. The immediate requirement after 30 days is to transfer the funds to the Unpaid Dividend Account within 7 days. The amount must only be transferred to the Investor Education and Protection Fund (IEPF) if it remains unpaid or unclaimed for a period of 7 years after being transferred to the Unpaid Dividend Account.
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Legal Provisions on Dividend
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 10: Dividend and Interest - Exercises [पृष्ठ १५६]

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बालभारती Secretarial Practice [English] Standard 12 Maharashtra State Board
पाठ 10 Dividend and Interest
Exercises | Q 3.6 | पृष्ठ १५६
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