Corporate voluntary liquidation account rules govern deposit, withdrawal, audit, and long-term transfer of unclaimed liquidation proceeds. Corporate voluntary liquidation requires deposit of unclaimed dividends, undistributed proceeds, and related income into the Corporate Voluntary Liquidation Account, with delayed deposits attracting interest at twelve per cent per annum. The liquidator must furnish evidence of deposit and details of the amounts and entitled stakeholders. Stakeholders may seek withdrawal before dissolution through the liquidator and after dissolution through the Board, subject to verification and proof of entitlement. The Board maintains ledgers, audits the account annually, and transfers amounts remaining unclaimed or undistributed for fifteen years after dissolution to the Consolidated Fund of India.