Unpaid and Undistributed Assets Account requires transfer of unclaimed LLP distributions into a public liquidation account and tribunal claims. Rule 60 requires a liquidator to deposit distributable sums and refundable partner assets into separate special bank accounts within five days, transfer amounts unclaimed after the prescribed period into the Public Account of India's LLP Liquidation Account, and on dissolution pay any remaining unpaid distributable sums or undistributed assets into that account; the liquidator must file a statement with the Registrar identifying recipients and entitlements and obtain bank receipts as discharge.