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of <h1>Section 315 of Companies Act 2013 Omitted by Insolvency and Bankruptcy Code 2016, Affecting Voluntary Winding Up Process</h1> Section 315 of the Companies Act, 2013, which dealt with the appointment of committees during the voluntary winding up of companies without creditors, has been omitted by the Insolvency and Bankruptcy Code, 2016. Previously, it allowed companies to appoint committees in a general meeting, or creditors to do so in a creditors' meeting under section 306, to supervise the voluntary liquidation process and assist the Company Liquidator in their duties.
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