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Interim Dividend (S.123(3))

Board declares from surplus in P&L: pay within 30 days, amount limited to average of 3 preceding FYs. Interim Dividend (S.123(3)) takes 3 steps over about 44 days.

3 steps~44 days start to finish

Last updated: 10 August 2026

What is the timeline for Interim Dividend (S.123(3))?

3 steps over about 44 days. Each deadline below runs from the step before it.

#StepForm filedDeadline
1Board Declares Interim DividendNonewithin 7 days
2Fix Record DateNonewithin 7 days
3Pay Interim DividendNonewithin 30 days

What are the steps, in order?

The 3 steps below run in order; the day counts show how long each one allows.

1

Board Declares Interim Dividend

Board declares interim dividend. Amount should not exceed average of 3 preceding FY dividends.

within 7 days · document made for you
2

Fix Record Date

Fix record date.

within 7 days
3

Pay Interim Dividend

Pay within 30 days of declaration. Deduct TDS.

within 30 days
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Common questions

How long does Interim Dividend (S.123(3)) take?

About 44 days across 3 steps. The first step is: Board Declares Interim Dividend.

Can OnCompliance run Interim Dividend (S.123(3)) for me?

Yes. OnCompliance runs the same steps in order, dates in view, with the paperwork made for you at each step.