Commencement of voluntary winding up: the deeming provision tying start to the passing of the resolution has been omitted. The statutory rule deeming a voluntary winding up to commence on the date of passing the resolution under section 304 has been omitted; this omission was effected by Section 255 read with the Eleventh Schedule of the Insolvency and Bankruptcy Code, 2016, with effect from the notified date.