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of <h1>Section 458A extends limitation for company suits during winding up, excluding period until one year after order</h1> In proceedings involving a company being wound up by the Tribunal, the period of limitation for any suit or application filed in the company's name and on its behalf is extended. Specifically, when calculating the limitation period under the Limitation Act, 1963 or any other law, the time from the commencement of the winding up to one year after the date of the winding up order is excluded. This provision ensures that the company's rights to sue or apply are not prejudiced by delays inherent in the winding up process.
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