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Winding Up Rules Rule 177
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The Companies (Winding Up) Rules, 2020

Rule 177 Conclusion of winding up

Chapter
VI · Calls, Examination and Sale of Assets
Text as on
14 August 2026
177. Conclusion of winding up.- The winding up of a company shall, for purposes of section 302, be deemed to be concluded at the date on which the order dissolving the company has been reported by the Company Liquidator to the Registrar of Companies unless any fund or assets of the company remaining unclaimed or undistributed in the hands or under the control of the Company Liquidator, have been distributed, or paid into the Company Liquidation Dividend and Undistributed Assets Account as provided in section 352.