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<h1>Section 299 empowers Tribunal to summon, examine, and enforce repayment or return of assets during company winding-up.</h1> Section 299 of the Companies Act, 2013 grants the Tribunal authority during company winding-up proceedings to summon individuals suspected of possessing company property or information. The Tribunal can examine these individuals under oath and demand the production of relevant documents. It may also order the repayment of debts or the return of company property. Failure to comply with summonses can result in costs being imposed. Orders for payment or property delivery are enforceable like civil decrees, and compliance with such orders discharges the individual from further liability concerning the debt or property.