Section 205A in The Companies Act, 1956
205A. [Unpaid dividend to be transferred to special dividend account
(1) Where, after the commencement of the Companies ... been paid, [or claimed] [Substituted by Act 65 of 1960, Section 58 (w.e.f. 28.12.1960). ] ,[within [thirty days] [Inserted
Dividend Account of companies transferred to the Fund under sub-section (5) of section 124; (d) the amount in the general revenue account ... Government which had been transferred to that account under sub-section (5) of section 205A of the Companies
provisions of section 205A sub-section (1) and sub-section (8) and section 207 become relevant. Section 205A(1) reads as:
"205A(1) Where ... composite reading of section 2 sub-section(30) section 5 and sub- section (8) of section 205A a harmonious conclusion flows out of the same
provisions of this section, apply to a dividend declared under this section. (4) No dividend shall be declared under sub- section (1) except after complying ... provisions of sub- section (2A) of section 205 of the Companies Act, 1956 . (5) The provisions, of section. 205A of the Companies Act, 1956 , shall
detection of the offence.
5. Admitting to the same Sub-section (1) of section 205A of the Act reads as follows :
Unpaid dividend ... aforesaid section reveals if a company fails to pay the dividend in the modes provided, penal section has been incorporated in the Section 205A
Section 4 in The Disposal of Records (in the Offices of the Registrars of Companies) Rules, 2003
4. Destruction of documents.
- Subject to the previous ... correspondence relating to payment from companies unpaid dividend account under section 205A of the Act and all papers, statements, registers and abstracts relating
described in sub-clause (A) of clause (g) of sub-section (1) of section 274, persons who are directors on the last due date ... section (1) of section 274 due to the reason of dividend not being claimed or kept in separate bank account as required under section 205A
Section 93 in The Companies (Amendment) Act, 2000
93. Amendment of section 205A.- In section 205A of the principal Act,-(a) in sub- section
days as specified under section
the Act. Therefore, the company:_}.'1ad violated 'thedprovisions
of section 205A and punishable
under section 205A[8) trial ... 205A{8} of the Act is the penal section for
contravention of provisions of section 205A{1) of the Act.
A Section 205A(8) states
Section 205A in West Bengal Municipal Act, 1993
205A. [ Submission of online application form for sanction of building plan. [Inserted by West Bengal ... Municipality. (2) Upon issuance of notification by the State Government under sub-section (1), the provisions of section 205 shall not be applicable
