law: Companies (Amendment) Act, 2000
  92.
  
  Amendment of section 205.-
  In
  
  section 205 of the principal Act, after sub-section (1), the following
  
  sub-sections shall be inserted, namely:-
  "(1A)
  
  The Board of directors may declare interim dividend and the amount of dividend
  
  including interim dividend shall be deposited in a separate bank account within
  
  five days from the date of declaration of such dividend.
  (1B)
  
  The amount of dividend including interm dividend so deposited under sub-section
  
  (1A) shall be used for payment of interim dividend. (1C) The provisions
  
  contained in sections 205, 205A, 205C, 206, 206A and 207 shall, as far as may
  
  be, also apply to any interim dividend.".