Last days of struggle of INA

A loan of 100 million yen (then worth about $ 20 million ) About 90 million yen remained unused when Japan surrendered to the Allies in August 1945, Netaji spent all the remaining funds as discharge allowance to all members and employees of the INA and the Provisional Govt. . Japan waived claims to its repayment.
On 23 Jan 1945, Netaji observed his 48th birth day . Indian Residents of Rangoon held a rally and donated gold and jewels weighing in total one and half times his weight i.e., about 100 Kilograms. Netaji rushed out to join the vINA troops on the Irrawadi front after learning that the First Division along with the Japanese 15th were falling back under the powerful push of the enemy. When he finished inspection of the new position of the INA at Pyinmana, Netaji declared , "I will fight to the death here, right here. In the Irish revolution , new patriots continued to emerge and climbed over the fallen comrades  - until they won. I am convinced that the same will happen to our
 campaign ".
On 29th April, 1945, General Heitaro Kimura who relieved Kawabe as the Commander-in- Chief of Japanese Army Forces in Burma, advised Netaji of his decision to withdraw from Rangoon , adding that Ba Maw had already left. Kimura urged Netaji to also withdraw along with his troops to Thailand. Kimura took sufficient times for acceptance of Netaji to withdraw his troops.
Netaji's car had covered just about 100 Kilometers when it reached Sittang River
where bridges were down.
The Soviet Union entered the war against Japan on 9 August 1945 and forces at once invaded Manchuria and Northern Japanese Islands.

Last months with the Indian National Army

Map of Central Burma showing the route taken by Subhas Chandra Bose and his Indian National Army (INA) group of 500 from Rangoon toMoulmein. The group traveled in a Japanese military convoy until they reached the riverSittang. After crossing the river, they walked the remaining 80 miles. At Moulmein, Bose, his party, and another INA group of 500, boarded Japanese trains on the Death Railway (which had been constructed earlier by British, Australian, and Dutch prisoners of war) to arrive inBangkok in the first week of May 1945.

During the last week of April 1945, Subhas Chandra Bose along with his senior Indian National Army (INA) officers, several hundred enlisted INA men, and one hundred women from the INA's Rani of Jhansi Regiment leftRangoon by road for Moulmein in Burma. Accompanied by Lieutenant General Saburo Isoda, the head of the Japanese-INA liaison organization Hikari Kikan, their Japanese military convoy was able to reach the right bank of the Sittang river, albeit slowly. (See map 1.) However, very few vehicles were able to cross the river because of American strafing runs. Bose and his party walked the remaining 80 miles (130 km) to Moulmein over the next week. Moulmein then was the terminus of theDeath Railway, constructed earlier by British, Australian, and Dutch prisoners of war, linking Burma to Siam (now Thailand). At Moulmein, Bose's group was also joined by 500 men from the X-regiment, INA's first guerrilla regiment, who arrived from a different location in Lower Burma.

A year and a half earlier, 16,000 INA men and 100 women had entered Burma from Malaya. Now, less than one tenth that number left the country, arriving in Bangkokduring the first week of May. The remaining nine tenths were either killed in action, died from malnutrition or injuries after the battles of Imphal andKohima. Others were captured by the British, turned themselves in, or simply disappeared. Bose stayed in Bangkok for a month, where soon after his arrival he heard the news of Germany's surrender on May 8. Bose spent the next two months between June and July 1945 in Singapore, and in both places attempted to raise funds for billeting his soldiers or rehabilitating them if they chose to return to civilian life, which most of the women did. In his nightly radio broadcasts, Bose spoke with increasing virulence against Gandhi, who had been released from jail in 1944, and was engaged in talks with British administrators, envoys and Muslim League leaders. Some senior INA officers began to feel frustrated or disillusioned with Bose and to prepare quietly for the arrival of the British and its consequences.

During the first two weeks of August 1945, events began to unfold rapidly. With the British threatening to invade Malaya and with daily American aerial bombings, Bose's presence in Singapore became riskier by the day. His chief of staff J. R. Bhonsle suggested that he prepare to leave Singapore. On 3 August 1945, Bose received a cable from General Isoda advising him to urgently evacuate to Saigon in Japanese-controlled French Indochina (now Vietnam). On 10 August, Bose learnt that the Soviet Union had entered the war andinvaded Manchuria. At the same time he heard about the atomic bombings of Hiroshima andNagasaki. Finally, on 16 August, after being informed of the unconditional surrender of Japan, Bose decided to leave for Saigon along with a handful of his aides.