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    <description>Rule 60 requires a liquidator to deposit distributable sums and refundable partner assets into separate special bank accounts within five days, transfer amounts unclaimed after the prescribed period into the Public Account of India&#039;s LLP Liquidation Account, and on dissolution pay any remaining unpaid distributable sums or undistributed assets into that account; the liquidator must file a statement with the Registrar identifying recipients and entitlements and obtain bank receipts as discharge.</description>
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