Section 6 in The Companies (Temporary Restrictions On Dividends) Act, 1974
6. Restriction on interim dividends.
For a period of two years from the appointed day, no company to which this Act applies shall, except with the previous approval of the Central Government and subject to such conditions and limitations as may be specified by that Government, pay or distribute any Interim dividends for any financial year, whether ending before or after the pointed day,
