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of <h1>Companies Face Tribunal Winding Up Under Section 271 for Fraud, National Interest Threats, or Annual Filing Failures</h1> Under Section 271 of the Companies Act, 2013, a company may be wound up by the Tribunal if it resolves to do so via special resolution, acts against national interests, or conducts fraudulent activities. The Tribunal may also order winding up if the company fails to file financial statements or annual returns for five consecutive years, or if it deems it just and equitable. Amendments from the Insolvency and Bankruptcy Code, 2016, removed provisions related to the company's inability to pay debts as a ground for winding up.
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