Top 5 Videos on Declaration and Payment of Dividend for CA Intermediate Corporate and Other Laws by PW

Declaration and Payment of Dividend is an important chapter in CA Intermediate Corporate and Other Laws. You may find it difficult to remember Sections 123 to 127, distinguish board recommendations from shareholder approval, and recall the timelines for unpaid dividends and IEPF transfers. These rules can also become confusing when you solve case-based questions.

PW offers five YouTube videos to help you understand dividend provisions, revise important sections and practise exam-based questions. You can use these sessions for concept clarity, quick revision and better application of legal provisions in your CA Intermediate examination.

Video 1: Revise Company Law Concepts Through a Complete Corporate Laws Marathon

The Corporate Laws Marathon by PW covers a wider range of Company Law topics rather than teaching Declaration and Payment of Dividend in detail. The supplied portion focuses on company books of account and financial statements, including their maintenance, preservation, electronic records, audit trails, inspection rights, financial years, consolidated statements and accounting standards. Dividend is included in the planned chapter revision, but the detailed provisions are not covered in this portion. You can watch this video to connect different Company Law topics and revise the wider syllabus before moving to dedicated dividend lessons.

For better preparation, refer to the CA Inter Corporate and Other Laws 2026–27 syllabus and preparation strategy to understand the chapter's position in the paper. 

Video 2: Understand Sections 123–127 with a Quick Dividend Concept Overview

The Turbo90 lesson provides a quick overview of Declaration and Payment of Dividend under Sections 123 to 127. You can learn the meaning and sources of dividend, final and interim dividend, the difference between board recommendation and shareholder declaration, and the rules governing dividend payment. 

The video also covers restrictions, the Unpaid Dividend Account, IEPF provisions, shareholder ownership situations and penalties for default. Simple examples and questions help you connect the provisions and understand how they apply. Watch this video when you need a quick introduction or want to revise the main concepts before attempting chapter-based questions.

You can also check the CA Intermediate syllabus 2026 and plan revision across all six papers.

Video 3: Recall Dividend Provisions with a Three-Stage Timeline Revision

This revision video explains Declaration and Payment of Dividend through three main stages: proposal, declaration and payment. You can revise dividend sources, reserves, final and interim dividend, deposits, payment rules, prohibited declarations, unpaid or unclaimed dividends, the Unpaid Dividend Account and the IEPF. It also covers penalties, exceptions, board recommendations and AGM approval. 

The video connects face value, paid-up value and distributable profits with loss adjustments and current expenses. Its timeline-based approach, mnemonics and practice questions help you remember the order of important steps and avoid confusion between the authorities responsible for each stage.

Once you complete the chapter, practise questions based on the CA Intermediate 2026 exam pattern and revise the relevant provisions regularly. 

Video 4: Cover the Complete Dividend Chapter in One Shot Before Your Exam

The one shot lesson brings the important provisions of Declaration and Payment of Dividend together for complete chapter revision. You can revise interim and final dividend, declaring authority, declaration timelines, Articles of Association, dividend sources and conditions for declaring dividends when profits are low. It also covers limits on using free reserves, payment methods, shareholder eligibility, bonus shares, deposits, IEPF, the Unpaid Dividend Account, share transfers, deadlines, penalties and exceptions. Use this video when you have already studied the chapter and need to revisit its important rules in one sitting. It helps you recall provisions, conditions and timelines before your examination.

You can also keep track of the CA examination updates for 2026–27 and check your CA Intermediate admit card updates for 2026 when preparing for the examination.

Video 5: Practise Section-Wise Dividend Questions for Better Exam Application

This video focuses on applying Sections 123 to 127 through dividend-based questions. You can revise dividend sources, depreciation adjustments, current and accumulated profits, paid-up amounts, shareholder entitlement, reserve transfers, Section 8 companies and interim dividends. The video also covers dividends during losses under Rule 3, the Unpaid Dividend Account, IEPF, share transfers and penalties for non-payment. Question-based learning helps you understand how different provisions apply to practical situations. 

Watch this video after completing your first reading to test your understanding, improve your ability to identify relevant sections and prepare for case-based MCQs and descriptive questions.

These five PW videos cover different stages of Declaration and Payment of Dividend preparation, from broader Company Law revision and concept learning to one-shot revision and question practice. You can follow this order to understand the provisions, remember important timelines and apply the rules to examination questions.