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Nidhi Rules Rule 18
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The Nidhi Rules, 2014

Rule 18 Dividend

Chapter
III · Deposits, Loans and Dividend
Text as on
14 August 2026
18. Dividend. A NidhiDefined in rule 3(d): Nidhi means a company which has been incorporated as a Nidhi with the object of cultivating the habit of thrift and savings amongst its members, receiving deposits from, and lending to, its members only, for their mutual benefit, and which complies with the rules made by the Central Government for regulation of such... shall not declare dividend exceeding twenty five per cent in a financial year.
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