Unclaimed dividend procedure: official liquidator must transfer unencashed cheque balances into Companies Liquidation Account within specified timeframe. The official liquidator must monitor unencashed dividend or share-capital cheques, obtain an account statement from the State Bank of India, withdraw unclaimed balances and remit them into the Companies Liquidation Account with the Reserve Bank of India, update the Dividend Paid Register with cheque particulars indicating non-encashment and deposit, and file a supplementary statement with the Registrar; these withdrawals and remittances should be completed within 10 days from expiry of the encashment period.