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of <h1>Directors, officers, and creditors can inspect liquidation files; fees apply. Refer to Companies (Winding Up) Rules, 2020.</h1> Every authorized officer of the Central Government, and any person who has been a director or officer of a company undergoing liquidation, can inspect the liquidation file at no cost and obtain copies or extracts for five rupees per page. Contributories and creditors with admitted claims can also inspect the file for a fee of one hundred rupees and obtain copies or extracts at the same rate. These provisions are subject to any exceptions outlined in the Companies (Winding Up) Rules, 2020.
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