whether in the case of BIFR scheme the non payment of
dividend FOR MORE than 7 years shall go in the Dividend
Equalisation fund/ Investors Protection fund
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In case of Internal Reconstruction Co. is deficit of
reserves , liquidity, even the company cannot reconstruct
its position from internal accruals by ploughing back the
profits, thus as per statute the amount restored for
dividend is ti be transferred to Investors Protection Fund
in order to regain the faith of investors...
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Audit 
