The Companies (Winding Up) Rules, 2020 Rule 97 Audit fees Chapter V · Accounts, Proof of Debts and Claims Text as on 14 August 2026 97. Audit fees.- The audit fees shall be fixed by the Tribunal from time to time having regard to -the nature and complexity of the case. Copy text 97. Audit fees.- The audit fees shall be fixed by the Tribunal from time to time having regard to -the nature and complexity of the case.