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of <h1>Rule 335: Form No. 159 Required for Unclaimed Dividends in Liquidations; Liquidator Certification for Claims as per Section 555.</h1> Rule 335 of the Company Court Rules, 1959, mandates that a statement in Form No. 159 must accompany any payment of unclaimed dividends or undistributed assets into the Companies Liquidation Account at the Reserve Bank of India. This requirement applies to both court-ordered and voluntary liquidations, as per sections 555(1) and (2) of the Companies Law. Additionally, the Liquidator must certify the entitlement of any claimant to the funds from the Companies Liquidation Account when requested by the Central Government, as outlined in section 555(7).
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