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<h1>Company in Liquidation Declares Dividend; Requires FORM WIN 91 for Third-Party Collection, Unclaimed Funds Move After Six Months</h1> A notice of dividend issued by a company under liquidation informs recipients of a declared dividend payable at the liquidator's office. Recipients must present this notice along with any negotiable securities for payment. If the dividend is to be collected by another person, an authority form (FORM WIN 91) must be lodged with the Company Liquidator. Unclaimed dividends after six months will be deposited into a designated account as per the Companies Act, 2013. Enclosed forms include a receipt and an authority for delivery, which must be signed appropriately, depending on whether the recipient is a firm or a company.
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