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of <h1>Voluntary company winding up u/s 304 Companies Act now governed by Insolvency and Bankruptcy Code after omission</h1> Section 304 of the Companies Act, 2013, which previously set out circumstances for voluntary winding up of a company, has been omitted with effect from 15 November 2016 by the Insolvency and Bankruptcy Code, 2016. Before its omission, it allowed a company to be wound up voluntarily if a general meeting resolution was passed upon expiry of the company's fixed duration or occurrence of a specified dissolution event under its articles, or if a special resolution was passed that the company be wound up voluntarily.
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