Section 179(1) in Companies (Winding Up) Rules, 2020
(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 sub-sections (1) and (2) of the said section shall be in Form WIN 94.
