The Companies Act, 2013 Section 304 Circumstances in which company may be wound up voluntarily [Omitted] Chapter XX · Winding Up 304.[Circumstances in which company may be wound up voluntarily.] Omitted by s. 255 and the Eleventh Schedule, ibid.(w.e.f. 15-11-2016). Copy text 304.[Circumstances in which company may be wound up voluntarily.] Omitted by s. 255 and the Eleventh Schedule, ibid.(w.e.f. 15-11-2016).