Company : Sol Infotech Pvt. Ltd. Website : www.courtkutchehry.com Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978 CONTENTS 1. Short title and commencement 2. Definitions Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978 11. See section 205A(6) of the Companies Act, 1956. In exercise of the powers conferred by sub-section (1) of section 642 read with sub- section (6) of section 205A of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules, namely:- 1. Short title and commencement :- (1) These Rules may be called the Companies Unpaid Dividend (Transfer to General Revenue Account of the Central Government) Rules, 1978. ( 2) They shall come into force on the date of their publication in the Official Gazette. 1 1. Published in the Gazette of India, Part II, Section 3 (i) page 196, dated January 21, 1978. 2. Definitions :- In these Rules, unless the context otherwise requires:- (a) "Act" means the Companies Act, 1956 (1 of 1956); (8) The amounts paid to the claimants under this rule shall be classified in the accounts as "Deduct Refunds" under "068 - Miscellaneous General Services - Unpaid Dividends of Companies."