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Explain the following term/concept. IEPF - Secretarial Practice

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Question

Explain the following term/concept.

IEPF

Short/Brief Note
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Solution

IEPF stands for ‘Investors Education and Protection Fund’ and is set up by the central government. Any amount in the Unpaid Dividend Account of a company that remains unpaid/ unclaimed for a period of 7 years from the date of such a transfer shall be, transferred by the company to IEPF.

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Legal Provisions on Dividend
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Chapter 10: Dividend and Interest - Exercises [Page 155]

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Balbharati Secretarial Practice [English] Standard 12 Maharashtra State Board
Chapter 10 Dividend and Interest
Exercises | Q 2.09 | Page 155

RELATED QUESTIONS

State whether the following statement is true or false.

Dividend is paid to registered shareholders of the company.


Dividend once declared cannot be revoked.


State whether the following statement is true or false.

All categories of shareholders get a fixed rate dividend.


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IEPF is the fund created by company.


Complete the sentence.

Dividend can be declared only on recommendation of______.


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The meeting at which final dividend is approved is ______.


Complete the sentence.

Predecided and a fixed rate of dividend is paid to ______.


Answer in one sentence.

Who has right to recommend Dividend?


Select the suitable option for the following.

Govt. Fund ____________.


Select the suitable option for the following.

Equity Shares ____________.


Correct the underlined word and rewrite the following sentence.

Dividend must be paid within 60 days of its declaration.


Correct the underlined word and rewrite the following sentence.

Preference shareholders are given the last priority in payment of dividend.


Arrange in Proper Order:

  1. Recommendation of Dividend
  2. Checking sufficiency of profits
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Study the following case/situation and express your opinion :

The Board of Directors of STAR Co. Ltd. which is a listed company recommends a dividend of ₹ 15/- per share to be paid in cash.

  1. Is it justified to pay the dividend firstly to its Preference Shareholders and then after to Equity Shareholders?
  2. Is the AGM required to approve the same?
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Listed Company has to follow additional guidelines on dividend matters.


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Equity shares get last priority in dividend.


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Discuss legal provisions for declaration of dividend.


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Study the following case/situation and express your opinion:

GOLD Co. Ltd. declares a dividend of ₹ 10/- per share for F.Y. 2019-20.

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  2. Is the 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?

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