Section 46(2) in Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016
(2)A liquidator shall deposit the amount of unclaimed dividends, if any, and undistributed proceeds, if any, in a liquidation process along with any income earned thereon till the date of deposit into the Corporate Liquidation Account before he submits an application under sub-regulation (3) of regulation 45.
