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• In case where such dividend remained unpaid or unclaimed within 30 days from the date of declaration, the amount is transferred to ‘ Unpaid Dividend Account ’ within 7 days from expiry of such 30 day period • After transferring in unpaid dividend account, within 90 days prepare the statement containing the names, last known address and unpaid dividend and place it on website. • Default made in transfer to unpaid dividend account, company shall pay 12% interest. • If amounts transferred to ‘ Unpaid Dividend Account ’ remains unclaimed for 7 years – Transfer the amounts along with relevant shares to Investor Education and Protection Fund (IEPF)
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