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<h1>Tribunal Duties in Winding Up: Adjust Contributories' Rights and Distribute Surplus Under Companies Act, 2013, Section 297.</h1> In the context of winding up a company, Section 297 of the Companies Act, 2013, mandates that the Tribunal is responsible for adjusting the rights of contributories among themselves. Furthermore, the Tribunal must ensure the distribution of any surplus to the individuals entitled to it.