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        Companies Law

        Rule 90 - Refunds of taxes

        Companies (Winding Up) Rules, 2020
        INVESTMENT OF SURPLUS FUNDS

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        Refunds of taxes: liquidator may claim refunds of income tax and other taxes during company winding up. The provision requires the Company Liquidator to claim refunds of income-tax and any other taxes due to the company, treating such recoveries as assets available in the winding up process.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Refunds of taxes: liquidator may claim refunds of income tax and other taxes during company winding up.

                                The provision requires the Company Liquidator to claim refunds of income-tax and any other taxes due to the company, treating such recoveries as assets available in the winding up process.


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