Companies Unpaid Dividend (Transfer to General Revenue Account of The Central Government) Rules, 1978
4. Statement to Registrar
(1) A company shall, when making a transfer under rule 3, furnish to the Registrar of Companies concerned a statement in Form I 2[***] 3[duly certified by a chartered accountant or a company secretary or a cost accountant practicing in India or by the auditors of the company].
(2) Every company shall furnish a certificate along with the annual return to be filed immediately thereafter under section 159 to the Registrar concerned to the effect that the whole of the amount of dividend remaining unpaid or unclaimed for a period of three years from the date of transfer to the special account has been transferred to the General Revenue Account of the Central Government as required under sub-section (5) of section 205A.