The Companies (Winding Up) Rules, 2020 Rule 90 Refunds of taxes Chapter IV · Meetings of Creditors and Contributories Text as on 14 August 2026 90. Refunds of taxes.- The Company Liquidator shall claim such refunds of income-tax or other taxes as may be due. Copy text 90. Refunds of taxes.- The Company Liquidator shall claim such refunds of income-tax or other taxes as may be due.