Within how many days of declaration must the unpaid/unclaimed dividend be transferred to a separate 'Unpaid Dividend Account'?

1. Section 124 — payable within 30 days of declaration; any amount unpaid or unclaimed must be transferred to the Unpaid Dividend Account within 7 days of expiry of the 30-day window. 2. Therefore 37 days from declaration in aggregate. 3. Hence (D). _Source: ICAI BoS CA Inter Paper 2 — Declaration and Payment of Dividend_