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of <h1>Section 360: Official Liquidator's powers expanded to include company liquidator functions and tribunal-directed winding up investigations</h1> Section 360 of the Companies Act, 2013 empowers the Official Liquidator to exercise such powers and perform such duties as may be prescribed by the Central Government. In addition to these prescribed functions, the Official Liquidator may exercise any or all powers available to a Company Liquidator under the Act. The provision further authorizes the Official Liquidator to conduct inquiries or investigations relating to matters arising from winding up proceedings when so directed by the Tribunal or the Central Government, thereby centralizing supervisory and investigative authority in the liquidation process.
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