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Companies Act Section 345
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The Companies Act, 2013

Section 345 Books and papers of company to be evidence

Chapter
XX · Winding Up
345. Books and papers of company to be evidence.—
Where a company is being wound up, all books and papers of the company and of the Company Liquidator shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purporting to be recorded therein.