The Institute of Company Secretaries of India has released a Guidance Note on Dividend. This Guidance note sets out the explanations, procedure and practical aspects in respect of the provisions contained in Secretarial Standard – 3 to facilitate compliance thereof by the stakeholders.
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FCA, CWM (AAFM-US), CBV, CIFRS, R-ID, B.COM (H), RV* (IBBI)
Practising Chartered Accountant in Delhi NCR Since 2011. He can be contacted at ankitgulgulia@gmail.com or +91-9811653975.