Return of monies requires stakeholders to repay distributions received without entitlement under voluntary liquidation rules. Regulation 36 of the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 requires stakeholders to forthwith return any monies received in distribution which they were not entitled to at the time of distribution or subsequently became not entitled to, ensuring restitution of improper receipts to the liquidation proceeds for correct allocation.