110. Information regarding payment of dividend.-
The principal officer of every company shall, before the first day of September each year, furnish to the prescribed officer, a statement prepared in the prescribed form and verified in the prescribed manner, so as to give the following information, namely:-
(a) the name and address of every shareholder, as entered in the register of shareholders, to whom a dividend or the aggregate of dividends has been paid or distributed during the preceding financial year if such payment exceeds such amount as may be prescribed;
(b) the amount of dividend or dividends so paid or distributed; and
(c) such other particulars as may be prescribed.
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