Section 5(5) in The Companies (Temporary Restrictions On Dividends) Act, 1974
(5)The provisions, of section. 205A of the Companies Act, 1956 , shall not apply to any instalment of deferred dividend- Provided that if the Whole or any part of an instalment of de- ferred dividend remains unpaid after the expiry of a period of thirty days from the date on which such instalment becomes due and payable, the provisions of the said section 205A shall apply to the amount so remaining unpaid.
