Companies (Transfer of Profits to Reserves) Rules, 1975

Contents
Sections	Particulars
1	Short title
2	Percentage of profits to be transferred to reserves
3	Conditions governing voluntary transfer of a higher percentage
	Foot Notes

[See section 205 of the Companies Act, 1956]

In exercise of the powers conferred by sub-section (2A) of section 205, read with clause (a) of sub-section (1) of section 642 of the Companies Act , 1956, the Central Government hereby makes the following Rules, namely:-