This page discusses how removals under Ing 1996 Rules are performed. The maybe most interesting question is whether or not removals depend on hypothetically perfect play.
To concentrate on the normal removals topic, parts related to resignation, breath types (which are very unclear in Ing rules) and ko shapes are mostly omitted.
Rule No. 3 - The move
Pass play: [...] If one side passes [...], play continues. After all the neutral points [dames] are filled, two consecutive pass plays pause the game. After all the dead stones are removed from the board, two more pass plays end the game.
Rule No. 4 - Life and Death
Life and death are determined by breath type; verify by removal.
[...] Spaces next to stones in a life-or-death situation are called "liberties" or "breaths." [...]
Removal: [...] Breathless stones are taken off the board by the player who eliminated their last breath. When stones of both sides become breathless simultaneously, the player removes his opponentís stones. [...]
The game resumes if there is any dispute about life and death after the game is paused as a result of two consecutive passes. Lie and death is verified. Stones that can be removed are dead; stones that cannot be removed are alive. Any disputed shape should be verified for life and death by removal, no adjudication.
Four consecutive pass plays end the game: [...] all games must end after four consecutive pass plays. Two consecutive pass plays after all neutral points are occupied pause the game for removing dead stones. Two more consecutive pass plays end the game.
Life and death: Stones that cannot be removed are alive; otherwise they are dead. Stones that can be removed but are not removed are also alive. Itís up to the players. A seki is formed if both sides refuse to capture [...two examples...].
Determine life and death by breath type, verify by removal: The presence of real or false breaths determine the life or death of stones, conforming to the principle of life and death. This is verified by removal [...example...] must be verified by removal.
[...] Stones with breaths are alive; stones without breaths are dead.
Removal or capture is to take the breathless stones off the board. This is the last resort of verifying life and death.
The ordinary procedure applied to stones still on the board is implied from an example with diagrams:
Apparently this procedure requires and presumes the players' verbal or averbal agreement. Details are not stated in the rules booklet.