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Divisible profit By  Prof. L.Augustin Amaladas M.com.,AICWA.,B.Ed.,PGDFM
coverage ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Continuation ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning of profit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Types of profit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Divisible profit-meaning ,[object Object],[object Object],[object Object],[object Object]
Depreciation ,[object Object],[object Object],[object Object]
Calculation of Dividend ,[object Object],[object Object]
Interim dividend ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Final dividend ,[object Object],[object Object],[object Object],[object Object]
Final dividend-continue ,[object Object],[object Object]
Legal provisions  ,[object Object],[object Object],[object Object]
2. Dividend in proportion to paid up (Section 93)  ,[object Object],[object Object],[object Object]
3.Dividend out of profits ,[object Object],[object Object],[object Object],[object Object],[object Object]
The Cardinal principle ,[object Object],[object Object],[object Object]
4. Dividend includes interim dividend ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
5.Transfer to reserve ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
6. Dividend out reserves ,[object Object]
7.Dividend payable only in cash ,[object Object],[object Object],[object Object]
8.Compliance with provisions of Section 80-A ,[object Object],[object Object]
9.Unpaid dividend ,[object Object],[object Object],[object Object]
10.Transfer to investor Education and protection fund ,[object Object]
11.Receipt from Central  government for transfer ,[object Object],[object Object]
12.Claim from IEPF ,[object Object]
13. Payment of dividend to registered shareholder ,[object Object],[object Object]
14.Right to dividend, right shares and bonus shares ,[object Object],[object Object]
15.Penalty ,[object Object],[object Object],[object Object],[object Object]
Special circumstances to pay dividend within 42 days ,[object Object],[object Object],[object Object],[object Object],[object Object]
Investors Education and protection fund(205C) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income tax ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Income tax ,[object Object],[object Object],[object Object]
Capital profits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Transfer to reserve ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Dividend out of reserve ,[object Object],[object Object],[object Object],[object Object],[object Object]
Questions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Questions? ,[object Object],[object Object],[object Object],[object Object],[object Object]

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Divisible Profit Unit 16

  • 1. Divisible profit By Prof. L.Augustin Amaladas M.com.,AICWA.,B.Ed.,PGDFM
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