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of <h1>Section 307 Companies Act omitted after IBC 2016, ending Gazette publication rules for voluntary winding up resolutions</h1> Section 307 of the Companies Act, 2013, which earlier dealt with publication of resolutions for voluntary winding up, has been omitted by the Insolvency and Bankruptcy Code, 2016 with effect from 15-11-2016. Previously, it required a company that had passed a resolution for voluntary winding up, along with a related resolution under section 306(3), to publish notice of such resolution within fourteen days in the Official Gazette and in a local newspaper. Non-compliance attracted a continuing daily fine on the company and defaulting officers.
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