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of <h1>Section 434 Amended: Transfer Pending Winding-Up Cases to Tribunal for Insolvency Resolution Process under IBC 2016.</h1> Section 434 of the Companies Act, 2013, as amended by the Insolvency and Bankruptcy Code, 2016, is further modified by the Insolvency and Bankruptcy Code (Second Amendment) Act, 2018. This amendment allows parties involved in company winding-up proceedings pending before any court, prior to the commencement of the 2018 Amendment Ordinance, to apply for transferring such proceedings to the Tribunal. Once transferred, these proceedings will be treated as applications for initiating the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.
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