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of <h1>Liquidators Must File Form WIN 94 for Unclaimed Dividends, Certify Claims Under Section 352, Rule 179 Compliance Required.</h1> Rule 179 of the Companies (Winding Up) Rules, 2020 mandates that a liquidator must provide a statement, in Form WIN 94, to the Registrar of Companies when depositing unclaimed dividends or undistributed assets into the Company Liquidation Dividend and Undistributed Assets Account. This is required under section 352, sub-sections (1) and (2). Additionally, the liquidator must certify, upon request by the Registrar, whether a claimant is entitled to any or all of the claimed amount from this account, as per sub-section (7) of section 352.
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