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of <h1>Liquidator Must Claim Tax Refunds and Credit Them Appropriately During LLP Winding Up as per 2012 Rules.</h1> The Liquidator is responsible for claiming refunds of income tax related to any distributable sums or interest received on securities or investments during the winding up of a Limited Liability Partnership. Once these refunds are realized, they must be credited to the appropriate account as per the Limited Liability Partnership (Winding up and Dissolution) Rules, 2012.
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