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HomeCA InterlawDeclaration and Payment of Dividend › Dividend can be declared by a company only out o…

Dividend can be declared by a company only out of its:

Acapital redemption reserve
Bprofits (current or accumulated free reserves)
Cshare capital
Dsecurities premium
Answer & Solution
Correct answer: B. profits (current or accumulated free reserves)
Dividend is declared only out of profits/free reserves.
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