Section 60(8) in The Limited Liability Partnership (Winding up and Dissolution) Rules, 2012
(8)Any money paid into the "LLP Liquidation Account" in pursuance of this rule, which remains unclaimed thereafter for a period of seven years, shall be transferred to the general revenue account of the Central Government, but a claim to any money so transferred may be preferred under sub-rule (7) and shall be dealt with as if such transfer had not been made and the order, if any, for payment on the claim will be treated as an order for refund of revenue.
