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of <h1>Sections 391 and 393: 'Company' Includes Those Under Winding Up; 'Arrangement' Covers Share Capital Reorganization.</h1> In sections 391 and 393 of the Companies Act, 1956, the term 'company' refers to any company subject to winding up under the Act. The term 'arrangement' encompasses the reorganization of a company's share capital through the consolidation or division of shares into different classes, or both. Unsecured creditors who have filed suits or obtained decrees are considered to be in the same class as other unsecured creditors.
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