{"id":5700,"date":"2018-03-20T15:23:11","date_gmt":"2018-03-20T09:53:11","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=5700"},"modified":"2018-08-09T16:23:14","modified_gmt":"2018-08-09T10:53:14","slug":"rule-27-prescribed-arrangements-declaration-payment-dividends-within-india","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/all-rules\/rule-27-prescribed-arrangements-declaration-payment-dividends-within-india\/","title":{"rendered":"Rule &#8211; 27, Prescribed arrangements for declaration and payment of dividends within India"},"content":{"rendered":"<div id=\"dvHtmlContent\" class=\"viewerContent\">\n<div id=\"103520000000014859\">\n<p><b>27<\/b>\u00a0<b>.\u00a0<\/b>The arrangements referred to in\u00a0<sup><a id=\"rfn53\"><\/a>53<\/sup>[sections 194 and 236] to be made by a company for the declaration and payment of dividends (including dividends on preference shares) within India shall be as follows :<\/p>\n<p style=\"padding-left: 30px;\">(1) The share-register of the company for all shareholders shall be regularly maintained at its principal place of business within India, in respect of any assessment year from a date not later than the 1st day of April of such year.<br \/>\n(2) The general meeting for passing the accounts of the previous year relevant to the assessment year and for declaring any dividends in respect thereof shall be held only at a place within India.<br \/>\n(3) The dividends declared, if any, shall be payable only within India to all shareholders.<\/p>\n<p>Reference: www.incometaxindia.gov.in<\/p>\n<div class=\"section section-post-footer\"><\/div>\n<div class=\"section section-post-about\"><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>27\u00a0.\u00a0The arrangements referred to in\u00a053[sections 194 and 236] to be made by a company for<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1439,1440],"tags":[],"yst_prominent_words":[816,454,3277,584,1599,482,8170],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5700"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=5700"}],"version-history":[{"count":1,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5700\/revisions"}],"predecessor-version":[{"id":7049,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/5700\/revisions\/7049"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=5700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=5700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=5700"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=5700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}