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Preference Shares (Regulation of Dividends) Act, 1960


[Act No. 60 of Year 1960]

Contents

Sections

Particulars

1

Short title and commencement

2

Definitions

3

Regulation of dividends on preference shares in certain cases

4

Special provisions in relation to companies where a portion of their income is not chargeable to income-tax

4A

Deduction of income-tax

5

Overriding effect of Act

6

Act not to apply to participating preference dividends

7

Power to make rules

Schedule  

Modification Of The Act In Its Application To The Union Territory Of Pondicherry

An Act to regulate dividends on preference shares of certain companies 

Comment: This Act seeks to regulate dividends on preference shares of certain companies as specified.

Be it enacted by Parliament in the Eleventh Year of the Republic of India as follows: -



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