The Companies (Winding Up) Rules, 2020 Rule 189 Allowance to witnesses Chapter VII · Dividends, Unclaimed Assets and Records Text as on 14 August 2026 189. Allowance to witnesses.-The allowances to be made to witnesses shall be on the scales as determined by the Tribunal. Copy text 189. Allowance to witnesses.-The allowances to be made to witnesses shall be on the scales as determined by the Tribunal.