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Winding Up Rules Rule 120
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The Companies (Winding Up) Rules, 2020

Rule 120 List of creditors not to be varied

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
120. List of creditors not to be varied.- The list of creditors filed in Tribunal shall be the list of the creditors of the company, and shall not be added to or varied except under the order of the Tribunal and in accordance with such orders and where an order is made adding to or varying the list of creditors, the Company Liquidator shall amend the list in accordance with such order.