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Winding Up Rules Rule 93
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The Companies (Winding Up) Rules, 2020

Rule 93 Nil account

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
93. Nil account.- Where the Company Liquidator has not, during the period of account, received or paid any sum of money on account of the assets of the company, he shall file an affidavit of no receipts or payments on the date on which he shall have to file his accounts for the period.