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of <h1>Understanding Winding Up: Section 441 of Companies Act, 1956 Explains When Winding Up Officially Begins and Validity of Actions</h1> Under Section 441 of the Companies Act, 1956, the commencement of a company's winding up by the Tribunal is addressed. If a company has passed a resolution for voluntary winding up before a petition is presented to the Tribunal, the winding up is considered to have started at the resolution's passing. All actions taken during this voluntary winding up are deemed valid unless the Tribunal finds fraud or mistake. In other situations, the winding up is considered to begin when the winding up petition is presented to the Tribunal.
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