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of <h1>Liquidators Must Transfer Unclaimed Dividends & Assets to Company Account as Per Rule 180 of Winding Up Rules 2020.</h1> Unclaimed dividends or undistributed assets in a company's liquidation process must be handled by the liquidator. According to Rule 180 of the Companies (Winding Up) Rules, 2020, any money that the liquidator has invested or deposited at interest is considered to be in their possession. If this money is part of the unclaimed dividends or undistributed assets, the liquidator is required to liquidate the investment or withdraw the deposit and transfer the proceeds into the Company Liquidation Dividend and Undistributed Assets Account.
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