Deepak SharmaDeepak Sharma asked 2 years ago
1 Answers
Auditaudit Staff answered 1 year ago

Proposed Dividend is the dividend proposed at Annual General Meeting which should be less than recommended by Board of Director. It is taxable as and when proposed.
Interim Dividend is the proposed by the BOD anytime during the year. It is taxable as and when paid.
Dividend paid is the amount of dividend paid by the company. It should be shown as cash outflow from financing activities as per AS 3
Dividend Declared by Board of Directors between 2 AGMs is Interim Dividend
Annual Dividend is first proposed by BoD then it is declared at AGM by shareholders and Then Paid within 30 days of declaration
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