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COMPANIES (TRANSFER OF PROFITS TO RESERVES) RULES,1975

Companies (Transfer of Profits to Reserves) Rules, 1975

Contents

Sections

Particulars

1

Short title

2

Percentage of profits to be transferred to reserves

3

Conditions governing voluntary transfer of a higher percentage

 

Foot Notes

 

[See section 205 of the Companies Act, 1956]

 

In exercise of the powers conferred by sub-section (2A) of section 205, read with clause (a) of sub-section (1) of section 642 of the Companies Act , 1956, the Central Government hereby makes the following Rules, namely: –

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