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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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