Return of capital orders must include a detailed contributory schedule and notice in prescribed forms.

An order authorising a return of capital must include a schedule prepared by the Company Liquidator listing full names and addresses of recipients, amounts payable, particulars of share transfers and variations in the contributories list since settlement, and other necessary information; the schedule must be in Form WIN 92 with appropriate variations and the Company Liquidator must send a notice of return in Form WIN 93 by registered or speed post and electronic mode if available.

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