20.1.179- Companies (Winding Up) Rules, 2020
179. Statement to accompany payment.- (1) The statement to be furnished, under section sub-section (3) of 352 to the Registrar of Companies, by the liquidator when making any payment of unclaimed dividends or undistributed assets into the Company Liquidation Dividend and Undistributed Assets Account in a scheduled bank under subsections (1) and (2) of the said section, shall be in Form WIN 94.
(2) The liquidator shall, whenever called upon by the Registrar of Companies so to do , certify whether a person claiming payment from the Company Liquidation Dividend and Undistributed Assets Account under sub-section (7) of section 352 is or is not entitled to the. whole or any part of the amount claimed.