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of <h1>Section 315 Companies Act omitted after IBC, ending rules on committees supervising voluntary winding up processes</h1> Section 315 of the Companies Act, 2013 has been omitted pursuant to section 255 read with the Eleventh Schedule of the Insolvency and Bankruptcy Code, 2016, effective from 15 November 2016. Before its omission, the provision dealt with appointment of committees in a voluntary winding up. It permitted a company with no creditors, through its general meeting, or the creditors at a meeting held under section 306, to appoint committees to supervise the voluntary liquidation and assist the Company Liquidator in performing liquidation functions.
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