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<h1>Liquidators Must Withdraw and Credit Unclaimed Dividends to Liquidation Account Per Company's Liquidation Accounts Rules, 1965.</h1> Any funds invested or deposited at interest by the liquidator of a company under liquidation, which constitute part of the unclaimed dividends or undistributed assets, must be realized or withdrawn. These funds should then be credited to the company's liquidation account as per the Company's Liquidation Accounts Rules, 1965.