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According to the provisions of sec- 127 of the Companies Act, 2013, if a company fails to pay the dividend, within a period of 30 days from the date of its declaration, to the shareholders who are entitled to the dividend then every director of Company who is responsible is punishable with imprisonment up to 2 years and fine of Rs.1000 per day for every day, during which such failure continues and Snapshot from study notes of the ixamBee SEBI course covering topic in crisp and easy to remember format
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