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Winding Up Rules Rule 99
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The Companies (Winding Up) Rules, 2020

Rule 99 Account and auditor’s report to be placed before Tribunal

Chapter
V · Accounts, Proof of Debts and Claims
Text as on
14 August 2026
99. Account and auditor's report to be placed before Tribunal.- Upon the audit of the account, the Registry shall place the statement of account and the auditor's certificate before the Tribunal for its consideration and orders.