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of <h1>Refusal to Answer Under Companies (Winding Up) Rules, 2020 Must Be Reported in Writing Using Form WIN 67</h1> If a person examined under the Companies (Winding Up) Rules, 2020, refuses to satisfactorily answer questions posed by an authority or person appointed by the Tribunal, the refusal must be reported to the Tribunal. This report, which must be in writing and in Form WIN 67, should include the questions asked and any answers given. The person examined will be notified of when to appear before the Tribunal. Upon receiving the report, the Tribunal may take appropriate action, treating the refusal as a default in answering before the Tribunal itself.
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