Question
The unpaid or unclaimed dividend lying in the Unpaid
Dividend Account has to be transferred to the IEPF after how what period?Solution
Companies Act, 2013 - Section 124 – Unpaid dividend account Any money transferred to the Unpaid Dividend Account of a company in pursuance of this section which remains unpaid or unclaimed for a period of seven years from the date of such transfe r shall be transferred by the company along with interest accrued, if any, thereon to the Fund established under sub-section (1) of section 125 i.e. IEPF and the company shall send a statement in the prescribed form of the details of such transfer to the authority which administers the said Fund and that authority shall issue a receipt to the company as evidence of such transfer.
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