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 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
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
Amendment of section 205.- In section 205 of the principal Act, after sub- section 1, the following sub- sections shall be inserted, namely ... deposited under sub- section (1A) shall be used for payment of interim dividend.
(1C) The provisions contained in sections 205, 205A, 205C, 206, 206A