Tag Archives: Section 123 of Companies Act

Complete Analysis on Section 123 of Companies Act, 2013

Complete Analysis on Section 123 of Companies Act, 2013 As per section 2(35) of Companies Act, 2013 dividend is defined as “dividend includes and any interim dividend”. After enactment of Companies Act, 2013, the concept of payment of dividend is very liberalized. This is because when we compare the provisions of Companies Act, 1956 with […]