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Winding Up Rules Rule 92
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The Companies (Winding Up) Rules, 2020

Rule 92 Form of account

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
92. Form of account.- The account shall be a statement of receipts and payments in Form WIN 39 and shall be prepared in accordance with the instructions contained in the said form and three copies thereof shall be filed, and the account shall be verified by an affidavit of the Company Liquidator in Form WIN 40 and the final account shall be in Form WIN 41.