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Winding Up Rules Rule 78
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The Companies (Winding Up) Rules, 2020

Rule 78 Declaration by professional

Chapter
IV · Meetings of Creditors and Contributories
Text as on
14 August 2026
78. Declaration by professional.- The professional, referred to in section 291, appointed by the Company Liquidator with the sanction of the Tribunal shall file a declaration in Form WIN 38 disclosing any conflict of interest or lack of independence in respect of his appointment with the Tribunal forthwith.