[Published in the Gazette of India, Extra ordinary, Part II, Section 3, Sub-section (i)]

Ministry of Corporate Affairs

Notification

New Delhi, the 31^st March, 2014

G.S.R.241 (E).- In exercise of the powers conferred under sub-section (1) of section 123 read with section 469 of the Companies Act, 2013 (18 of 2013) and in supersession of the Companies ( Central Government’s) General Rules and Forms, 1959 and other Rules prescribed under Companies Act, 1956 on matters covered under these rules, except as respects things done or omitted to be done before such suppression, the Central Government hereby makes the following rules, namely:-

1 Short Ttitle and Commencement

(1) These rules may be called the Companies (Declaration and Payment of Dividend) Rules, 2014.

(2) They shall come into force on the 1^st day of April, 2014.