Section 39(2) in Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
(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 Voluntary Liquidation Account before he submits an application under sub-section (7) of section 59.
