The Companies (Winding Up) Rules, 2020

Chapter V Accounts, Proof of Debts and Claims

Rules: 43 · rules 92 to 134
Text as on: 14 August 2026

Rule 92 Form of account
Rule 93 Nil account
Rule 94 Registry to send copy of account to auditor
Rule 95 Audit of Company Liquidator’s accounts
Rule 96 Audit certificate to be filed
Rule 97 Audit fees
Rule 98 Inspection of account and certificate of audit
Rule 99 Account and auditor’s report to be placed before Tribunal
Rule 100 Notice for proving debts
Rule 101 Proof of debt
Rule 102 Mode of proof and verification thereof
Rule 103 Contents of proof
Rule 104 Workmen’s dues
Rule 105 Production of bills of exchange and promissory notes
Rule 106 Value of debts
Rule 107 Discount
Rule 108 Interest
Rule 109 Periodical payments
Rule 110 Proof of debt payable at future time
Rule 111 Examination of proof
Rule 112 Company Liquidator’s right to call any person in connection with investigation
Rule 113 Affidavit
Rule 114 Costs of proof
Rule 115 Acceptance or rejection of proof to be communicated
Rule 116 Appeal by creditor
Rule 117 Procedure where creditor appeals
Rule 118 Company Liquidator not to be personally liable for costs
Rule 119 Proofs and list of creditors to be filed in Tribunal
Rule 120 List of creditors not to be varied
Rule 121 Notice of filing list and inspection of same
Rule 122 Expunging of proof
Rule 123 Procedure on failure to prove debt within time fixed
Rule 124 Right of creditor who has not proved debt before declaration of dividend
Rule 125 Payment of subsequent interest
Rule 126 Attendance at proceedings
Rule 127 Representation of creditors and contributories before Tribunal
Rule 128 Powers of Company Liquidator
Rule 129 Company Liquidator to be in position of receiver
Rule 130 Company’s property to be surrendered to Company Liquidator on requisition
Rule 131 Calls by Company Liquidator
Rule 132 Company Liquidator to realise uncalled capital
Rule 133 Application for leave to make call
Rule 134 Notice of application