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of <h1>Form No. 142P: Guidelines for Dividends Paid Register in Liquidation, Including Unpaid and Returned Share Capital Details</h1> Form No. 142P under the Company Court Rules, 1959, outlines the requirements for maintaining a Dividends Paid Register for companies in liquidation. It specifies the need for separate pages for preferential and ordinary dividends and mandates re-entry of payments as they occur, with unpaid amounts recorded under 'Receipts.' The creditor's number from the finalized list should be used, and details of unclaimed dividends paid to the Reserve Bank of India must be documented. Additionally, a similar account should be maintained for any share capital returned to contributories, if applicable.
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