Rear Seat Removal/Installation: Seat-back

Remove the rear seat cushion.
Remove the center seat belt anchor bolt (A).

Fig 1: Center Seat Belt Anchor Bolt With Torque Specifications
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Remove the bolts and the pivot shaft (A) from the seat-back beam (B), then remove the seat-back (C) both sides.
Left side

Fig 2: Seat-Back Beam And Bolts With Torque Specifications (Left Side)
Courtesy of AMERICAN HONDA MOTOR CO., INC.

Right side

Fig 3: Seat-Back Beam And Bolts With Torque Specifications (Right Side)
Courtesy of AMERICAN HONDA MOTOR CO., INC.
Install the seat in the reverse order of removal, and before attaching the rear seat-back, make sure there are no twists or kinks in the seat belts.