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Winding Up Rules Rule 98
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The Companies (Winding Up) Rules, 2020

Rule 98 Inspection of account and certificate of audit

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
98. Inspection of account and certificate of audit.- Any creditor or contributory shall be entitled to inspect the accounts and the auditor's certificate in the office of the Tribunal on payment of fees of one hundred rupees and to obtain a copy thereof on payment of the charges at the rate of five rupees per page.