Corporate Voluntary Liquidation Account created to centralise unclaimed dividends and undistributed proceeds with prescribed deposit and withdrawal rules. Establishes a Corporate Voluntary Liquidation Account to receive unclaimed dividends and undistributed proceeds from voluntary liquidation processes; liquidators must deposit such amounts and any income earned into the Account before seeking cessation, or within fifteen days if held on commencement of the amendment, with interest payable on late deposits. The Board will maintain ledgers, issue receipts, accept withdrawal applications from stakeholders or other claimants under prescribed forms, nominate an Executive Director level custodian for approvals, obtain annual audits, and transfer amounts unclaimed or undistributed for fifteen years to the Consolidated Fund of India.