Payment of Dividend- Law and Practice: A Critical Study with reference to the Companies Act 2013

  • Tarushi Tewari
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  • Tarushi Tewari

    Student at National Law Institute University, Bhopal, India

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In the world of business law, dividend payment practices are a blend of legal rules, financial choices and corporate governance. Dividends are not merely financial transactions; they represent the commitment of a company towards its shareholders and often reflect the financial health and stability of the organization. In the India, the payment of dividends is governed primarily by the Companies Act, 2013 along with various regulations and guidelines issued by regulatory authorities such as the Securities and Exchange Board of India (SEBI). These legal provisions establish the framework within which Indian companies must navigate dividend-related decisions. Furthermore, judicial decisions and case laws have provided valuable insights and clarifications on the interpretation and application of these statutes.


Research Paper


International Journal of Legal Science and Innovation, Volume 6, Issue 1, Page 14 - 20


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This is an Open Access article, distributed under the terms of the Creative Commons Attribution -NonCommercial 4.0 International (CC BY-NC 4.0) (, which permits remixing, adapting, and building upon the work for non-commercial use, provided the original work is properly cited.


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