110. Information regarding payment of dividend.-

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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