Companies (Declaration of Dividend out of Reserves) Rules, 1975
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[See section 205A of the Companies Act, 1956]
If exercise of the powers conferred by sub-section (3) of section 205A, read with clause (a) of sub-section (1) of section 642 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following Rules, namely: –
