Companies (Declaration of Dividend out of Reserves) Rules, 1975

Contents
Sections	Particulars
1	Short title
2	Declaration of dividend out of reserves
	Foot Note

[See section 205A of the Companies Act, 1956]

If exercise of the powers conferred by sub-section (3) of section 205A, read with clause (a) of sub-section (1) of section 642 of the Companies Act, 1956 (1 of 1956 ), the Central Government hereby makes the following Rules, namely:-