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of <h1>Voluntary Winding Up Rules Changed: Section 304 of Companies Act 2013 Removed by Insolvency and Bankruptcy Code 2016.</h1> Section 304 of the Companies Act, 2013, which outlined the circumstances under which a company could be voluntarily wound up, has been omitted by the Insolvency and Bankruptcy Code, 2016. Previously, it allowed voluntary winding up if the company passed a resolution in a general meeting due to the expiration of its duration as per its articles or upon occurrence of a specified event, or if a special resolution was passed for voluntary winding up.
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