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Winding Up Rules Rule 168
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The Companies (Winding Up) Rules, 2020

Rule 168 Declaration of dividend or return of capital

Chapter
VI · Calls, Examination and Sale of Assets
Text as on
14 August 2026
168. Declaration of dividend or return of capital.- No dividend to creditors or return of capital to contributories shall be declared by the Company Liquidator without the sanction of the Tribunal.