Unpaid dividends and undistributed assets must be paid into the Companies Liquidation Account; claimants may seek payment. The liquidator must pay into the Companies Liquidation Account at the Reserve Bank any dividends unpaid for six months or contributory assets undistributed for six months, and similar monies on dissolution, furnishing a prescribed statement; claimants may apply to the Tribunal or to the Central Government for payment, and unclaimed funds after fifteen years transfer to government revenue though claims remain possible; liquidators who retain such monies incur interest, penalties, expenses, and possible disallowance of remuneration and removal.