As per sub-section (35) of section 2 of the Companies Act 2013, dividend means the profit of a company, which is not retained in the business and is distributed among the shareholders of the company in proportion to the amount paid-up on the shares held by them.As per sub-section (35) of section 2 of the Companies Act 2013, dividend means the profit of a company, which is not retained in the business and is distributed among the shareholders of the company in proportion to the amount paid-up on the shares held by them.taxmann.com Latest ArticlesRead More
