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<h1>Rule 135: Guidelines for Making Calls in Company Winding Up Process, Requires Forms WIN 55 and WIN 56.</h1> Rule 135 of the Companies (Winding Up) Rules, 2020, pertains to the process of making calls during the winding up of a company by a tribunal. It specifies that the order granting permission to make a call must be in Form WIN 55 and include directions on the payment timeline. Once leave is granted, the Company Liquidator must file the document making the call in Form WIN 56 with the tribunal, allowing for necessary variations based on circumstances.