4.
Statement to Registrar.- (1) A company shall, when
making a transfer under rule 3, furnish to the Registrar of
Companies concerned a statement in Formduly certified by a
chartered accountant or a company secretary or a cost accountant
practising in India or by the auditors of the company.
(2) Every company shall furnish a certificate
along with the annual return to be filed immediately thereafter
under section 159 to the Registrar concerned to the effect
that the whole of the amount of dividend remaining unpaid
or unclaimed for a period of three years from the date of
transfer to the special account has been transferred to the
General Revenue Account of the Central Government as required
under sub-section (5) of section 205A. |
