Cashier's Cash Book requires daily opening and closing balances, detailed payment particulars, and challan or receipt numbers.
Form WIN 38E prescribes a Cashier's Cash Book with columns for date, particulars, amounts received and paid, and running balance; opening and closing balances must be struck daily; particulars must identify by whom or to whom and on what account payments relate; and the challan or receipt number for each entry must be recorded to ensure traceability.

Company Liquidator's account records bank ledger entries for deposits, withdrawals and balances in scheduled bank accounts.
Bank Ledger FORM WIN 38F under the Companies Law is a prescribed template for the Company Liquidator's account with a Scheduled Bank, providing columns for Date, Particulars, Deposits, Withdrawals, Balance, Challan Number and Cheque Number to record and reconcile liquidator banking transactions.

Register of assets requirement: liquidator must record all realizable company property, excluding securities and outstanding receivables.
Form WIN 38G mandates a Register of assets for companies in liquidation with sequential entries for serial number, asset description, date of possession, Sales Register reference, date of sale, date of realization, amount and remarks, and expressly requires recording all property to be realized except the Liquidator's investments in securities and outstanding receivables.

Securities and Investment Register records corporate investments, security particulars, receipts of dividends or interest, and disposal details under Companies Law.
Form WIN 38H prescribes a statutory Securities and Investment Register under the Companies Law requiring companies to record serial number, company petition number and name, date of investment, nature and particulars of the security, amount invested, dividend or interest received with date, date of disposal and remarks.

Register of book-debts requirement ensures all company debts are recorded and tracked during liquidation proceedings.
Maintain a Register of Book-Debts (Debtors' Ledger) in the prescribed Form WIN 38I for a company in liquidation, recording debtor identity and address, particulars of the debt, amount due, date of bar by limitation, action taken, amount realised with date, reference to the Suits Register and remarks; the register must include all debts, both secured and unsecured, including arrears of calls made before winding-up.

Tenants ledger form records rent, tenancy details, arrears and realisations for company property in liquidation.
Form WIN 38J is a Tenants Ledger template for companies in liquidation that records property and tenant identification, tenancy date and period, rent amount, special terms, arrears at taking charge, and any advance received, and supplies a table for periodic entries of demand amount, realisation date, realised amount, balance and remarks to track recoveries and outstanding balances.

Suits Register requirements ensure structured recording of litigation and decrees for companies in liquidation.
A statutory template (Form WIN 38K) prescribes a company-specific Suits Register recording petition number, company name, suit/appeal serial number and court, parties and advocates, amount of claim, filing and hearing dates, date of decree or final order, nature of relief, amount and costs decreed, reference to the Decree Register, and remarks. Instructions permit a single consolidated register maintained company-wise with sufficient pages and require inclusion of applications that are in the nature of suits.

Decree Register requirement ensures tracking of company decrees to monitor realisation by the Official Liquidator and recording enforcement action.
A mandatory Decree Register must record every decree or order for payment or delivery of property, including costs, obtained in suits, appeals or applications in favour of companies in liquidation, using prescribed fields for case identifiers, judgment debtor, amount and dates, actions taken, amount realised and a cross reference to the Suits Register to enable the Official Liquidator to monitor and trace realisation and enforcement.

Sales register for liquidation records ensures standardized documentation of asset sales, receipts, and payments for company liquidations.
Form WIN 38M prescribes a standardized Sales Register for company liquidations, capturing asset identification, estimated value, sale date and method, purchaser details, bids and sale confirmation, and financial realisations including advances, interest, balances, cost of sale, expenditures, and mortgage adjustments, maintained by the Company Liquidator for all administered liquidations.

Register of Claims and Dividends records admitted creditor claims, classifies priority and documents dividend declarations and payments.
The Register of Claims and Dividends is the prescribed liquidation ledger recording creditor identity, nature and amount of admitted claims, admission value, and classification as ordinary or preferential, together with chronological entries of dividend rates, amounts, dates and modes of payment. Only claims admitted in whole or in part are to be entered, and the form requires claims on the left page and dividends on the right to preserve clear liquidation records.

Contributories' ledger requirement: prescribed register records contributories, calls, payments and returns for liquidation compliance.
The prescribed Contributories' Ledger form (FORM WIN 38O) under Companies Law provides a columnar register to record each contributory's name and address, shareholding extent and amounts paid, details and dates of calls and payments (including successive calls), rates and dates of returns of share capital, and remarks. An instruction mandates entry only for contributories settled on the list and in the same order as that list.

Dividends paid register requires segregation of preferential and ordinary dividends and reporting of unclaimed amounts to Reserve Bank.
Form WIN 38P establishes a dividends paid register for companies in liquidation, requiring contemporaneous recording of petition details, dividend payment date and total payable, creditor numbering from the final list, and receipts and payments entries; unpaid sums must be re-entered as receipts. Separate pages must be used for preferential and ordinary dividends and the register must record totals of unclaimed dividends and dates/amounts paid into the Reserve Bank of India; a similar account is required for share capital returned to contributories.

Suspense register records advances in liquidation and requires company-wise, per-person entries for Official Liquidator transactions.
Form WIN 38Q (Suspense Register) records advances in a company's liquidation: it must be kept company wise with date, particulars, debit, credit and balance columns, include advances by the Official Liquidator and advances to the Company Liquidator, and provide a separate opening for each person.

Documents register requirement for companies in liquidation ensures custody and recording of title documents and disposition.
Form WIN 38R prescribes a Documents Register for companies in liquidation requiring entry of each incoming paper with description, date received, source, shelf reference, disposal method and remarks, and mandates that all documents of title such as title deeds, share certificates and promissory notes be recorded to ensure custody, tracking and accountable disposition during liquidation administration.

Books register requirement: liquidator must record company books and files received with disposition details and shelf location.
A prescribed Books Register form requires the liquidator to enter every company book and file received, recording petition reference, company name, date, source, serial number, description, shelf number, how disposed of, and remarks to ensure systematic receipt, storage identification and disposition tracking.

Unclaimed dividends register ensures liquidator records deposits, claims, orders and refunds for compliance during company liquidation.
The prescribed register requires the liquidator to record persons entitled to unclaimed dividends or undistributed assets, their status, declaration particulars, and the date and amount paid into the Company Liquidation Dividend and Undistributed Assets Account in a scheduled bank, together with any claims made, orders on claims, refunds, amounts refunded and security taken.

Liquidator's Statement of Account requires detailed disclosure of all realisations, disbursements, investments, dividends and annexures in winding up.
The Liquidator's Statement of Account must record all gross realisations and disbursements, separately identify bank movements and temporary investments, include bank interest and investment profit or loss in the accounts, and provide a separate Trading Account where the liquidator carries on business, with each receipt and payment described and totals carried forward without intermediate balances.

Statement of affairs requirement for a company to disclose sworn asset, liability and creditor priority details.
A prescribed Statement of Affairs under section 274(1) requires a sworn account of a company's assets, liabilities and capital as at a specified date, with commissioner verification and annexed numbered lists and schedules. Assets must be segregated into those not specifically pledged and those specifically pledged with particulars of secured creditors and estimated realisable values. Liabilities are to be itemised by priority-secured, preferential, debenture-holders under floating charge, and unsecured-and a Deficiency or Surplus Account must explain items affecting surplus or deficit, supported by ledger references and dates.

Affidavit verifying account confirms liquidator's certified receipts and payments during winding-up and absence of unrecorded funds.
Affidavit verifies that the annexed account marked 'A' contains a full and true record of the liquidator's receipts and payments during the winding up and that no other monies have been received or paid on the company's behalf except as specified; it also affirms that the account particulars concerning the liquidation's proceedings and position are true to the liquidator's knowledge and belief and is to be solemnly affirmed before a commissioner.

Company Liquidator Final Account: balance and unclaimed dividends to be recorded and paid into the liquidation dividend account.
Form WIN 41 prescribes the Company Liquidator's Final Account, requiring detailed records of realisations and disbursements, an Analysis of Balance (cash in hand, bank receipts and withdrawals), and a proposal to pay the balance into the Company Liquidation Dividend and Undistributed Assets Account in a scheduled bank. The accompanying liquidator's report must list assets realised and unrealisable with reasons, classify liabilities (secured, preferential, debenture holders with floating charges, unsecured, returns to contributories), disclose winding-up expenses, and provide particulars of unclaimed dividends and undistributed assets paid into or pending payment into the liquidation dividend account.

Audit of Liquidator's Account: auditor to examine books and vouchers and issue audit certificate to relevant authority and liquidator.
Requisition directs an auditor to audit the Company Liquidator's statement of account by examining books and vouchers kept under the Companies (Winding Up) Rules, 2020 and Tribunal orders, and to issue a certificate of audit with observations in duplicate to the Tribunal and a copy to the Company Liquidator within the period specified.

Proof of claim required: creditors must submit affidavits to the liquidator or be excluded from distributions.
Creditors must prove their claims by submitting an affidavit in the prescribed form to the Company Liquidator by the stated deadline, including names, addresses, particulars of debt or claim, and any title to priority; failure to do so excludes the creditor from distributions or from objecting to distributions. The Liquidator may require attendance at an investigation and further evidence of the claim.

Proof of debt affidavit for company winding-up: disclose indebtedness, securities, and produce negotiable instruments for admission.
Affidavit of proof of debt requires the deponent to affirm the company's indebtedness at the date of winding-up and the outstanding sum, state the consideration, annex a schedule and vouchers, disclose any securities or satisfactions and their value, and produce bills of exchange or negotiable instruments for admission; where claimed as preferential the grounds must be set out and an authorised agent deposing must state authority and means of knowledge.

Proof of debt of workmen affirms workers' claims for unpaid wages and accrued holiday pay in insolvency proceedings.
A deponent on behalf of the workmen must solemnly affirm that the company is indebted to listed employees for unpaid wages and accrued holiday remuneration over specified periods, stating that none of the sums has been satisfied or secured, and must submit a Schedule showing each claimant's name, address, description, periods for wages and holiday pay, and the amount due.

Notice to creditor: attend liquidation investigation or produce specified evidence to avoid rejection of your proof.
A statutory notice under rule 111 requires a creditor to attend before the Company Liquidator in person or by representative at a specified time and place to furnish identified further evidence for investigation of the creditor's debt or claim; failure to produce the specified evidence on or before the stated date renders the creditor's proof liable to rejection.

Rejection of proof of debt: creditor may apply to reverse decision within twenty-one days, subject to tribunal extension.
The prescribed form requires the Company Liquidator to notify a claimant that their proof of debt has been rejected wholly or in part, state the grounds for rejection, date and sign the notice, and warn that any application to reverse or vary the decision must be made within twenty-one days of service, subject to the Tribunal's power to extend the time.

Admission of Proof: liquidator notifies claimant their claim has been admitted for a specified sum.
A prescribed Form WIN 48 notice under Companies Law whereby the company liquidator formally notifies a claimant that their claim against the company has been allowed for a stated sum, identifies the company and petition, and records the liquidator's signature and admitted amount.

Appeal by creditor: challenge a liquidator's rejection of a proof of debt and seek tribunal review and set aside.
Form for a creditor to appeal a liquidator's acceptance or rejection of a proof of debt after a winding-up order, requiring appellant identity and service address, company and capital details, dates of winding-up and liquidator appointment, confirmation that the liquidator settled the list of creditors after inviting proofs, notification of acceptance or rejection to creditors, statement that the appellant's claim was wholly or partly rejected, grounds for contesting that decision, and a prayer for the tribunal to call records and set aside or quash the liquidator's determination regarding the appellant's debt.

Affidavit of concurrence confirms review and affirmation that a company's statement of affairs is full and accurate, save exceptions.
An Affidavit of concurrence is a sworn declaration that the declarant has perused the company's statement of affairs and, to the best of their information, knowledge and belief, the statement contains a full and accurate account of the company's affairs, subject to any specified exceptions, and requires the deponent's signature and attestation by a Commissioner for Oaths.

Proofs of debt certification: liquidator lists admitted and rejected creditor claims with preferential status noted.
Certification by the Company Liquidator of a verified list of proofs of debt submitted pursuant to advertisement and notices, with a first part setting out debts and claims admitted in full or in part (including creditor details, particulars, amount claimed, amount admitted and whether preferential) and a second part recording claims wholly rejected; the certificate is signed by the Company Liquidator as the formal record.

Company Liquidator notice requiring payment or delivery compels surrender of company assets and records to the liquidator.
A company liquidator may require a named person to pay or deliver money, property, books, or papers to the liquidator where such items appear due to the company or are held for it. The notice must identify the addressee and company, specify amounts or describe property, designate the liquidator's office as the place for payment or delivery, and be dated and signed by the liquidator.

Leave to make a call sought: tribunal approval for contributory call in liquidation proceedings following prescribed notice and schedule.
Application by a company liquidator seeks the Tribunal's leave to make a call for a stated amount per share on named contributories listed in a Schedule, requiring their attendance at a hearing; the notice may be given by advertisement and the Schedule must show each contributory's name, address and capacity, with served copies containing only the particulars of the served contributory.

Call on contributories required to meet winding-up liabilities - liquidator seeks leave to make per-share call.
Affidavit by the company liquidator supporting an application for leave to make a call on contributories during winding up: Tribunal ordered winding up and a list of contributories was settled. The affidavit states proved debts and estimated winding up costs in a schedule, sums realised and assets remaining to be collected, and asserts that these will be insufficient. The liquidator specifies the additional sum required and explains that, to raise it, a per share call must be made on the settled contributories given the likelihood of some non payment.

Leave to make a call: liquidator seeks permission to require contributories to pay called amounts; objections invited.
Form WIN 54 advertises an application by a company liquidator for leave to make a call on contributories, fixing a Tribunal hearing with date, time and place, stating the proposed per share call and inviting all interested persons to attend and offer objections to the making of the call.

Leave to make a call: liquidator may require contributories to pay into the company special bank account by a set deadline.
Tribunal grants leave to the company liquidator to make a call per share on all contributories based on the winding-up order, list of contributories, the liquidator's certificate of final settlement and supporting affidavit; each contributory must, by the specified date, pay the amount due to the liquidator at his office or into the company's special bank account at a scheduled bank.

Call on contributories: liquidator issues demand under tribunal order specifying payment location and deadline for contributory shares.
Form WIN 56 is the template for a company liquidator to make a call of contribution pursuant to a Tribunal order, stating the company details, order date, amount per share, payment location (liquidator's office or special bank account) and the payment deadline, and signed and dated by the Company Liquidator as a formal demand.

Obligation to pay call pursuant to tribunal sanction: pay to liquidator or bank and notify with bank voucher.
Notice requires a shareholder to pay a Tribunal sanctioned call by a specified deadline to the Company Liquidator or into the company's special bank account. If paying via the scheduled bank the shareholder must produce the notice and attached Tribunal order at the bank and, after payment, promptly notify the Company Liquidator with the bank voucher as proof; default will prompt enforcement proceedings.

Enforcement of share calls: contributories may be ordered to pay called sums with interest and costs.
Application by the Company Liquidator seeking an order that named contributories pay the amounts due on a called share amount into the company's special bank account or to the liquidator, with interest at six percent per annum from the date of the order and payment of costs; the application includes a schedule identifying each contributory, their description, address, character, amount of call and amount due, and fixes a hearing before the National Company Law Tribunal.

Payment of call enforcement by company liquidator after served notice under tribunal authorised call in company law.
Affidavit by the company liquidator stating that listed contributories have not paid amounts due under a Tribunal-authorised call made under the Companies Act, 2013; that a copy of the Tribunal order and a notice in FORM WIN57 were duly served by registered or speed post on each contributory; and that the amounts set opposite each contributory in the schedule are the true sums now due and owing in respect of the call.

Winding up petition notice: opponents must give notice and file opposing affidavits at least five days before hearing.
Form WIN 6 advertises that a winding up petition has been presented and fixed for hearing; it must name the petitioner (or provide petitioner details where the company did not present the petition), specify the Tribunal and hearing date, and notify contributories and other persons that they may oppose by sending a signed notice of intention with name and address to the petitioner or representative so as to arrive not later than five days before the hearing and by appearing in person or by representative. Affidavits opposing the petition must be filed in Tribunal and a copy served on the petitioner not less than five days before the hearing, and copies of the petition are available to creditors or contributories on payment of prescribed charges.

Call amount enforcement: tribunal order compels contributories to pay outstanding calls into the company's special account.
Form order authorises a company liquidator, on application and supporting affidavits, to require a named contributory or their legal representative to pay the unpaid call amount into the company's special bank account or to the liquidator by a specified date, with sums for multiple persons set out in a Schedule showing names, capacities and amounts due.

Leave to examine persons under section 299 enables tribunal-ordered examination and document production in company liquidation.
Application under section 299 seeks the Tribunal's leave to examine named person(s) about the company's property, books, affairs or indebtedness and to compel production of all related books, papers and documents; Form WIN 61 requires fixing a date for examination, issuance of summonses, and an accompanying statement by the Company Liquidator or an affidavit by another applicant setting out facts and grounds.

Examination under company law compels attendance and production of company documents for liquidation inquiries.
The Tribunal may summon any person to attend for examination under section 299 about company property, books, papers, indebtedness, promotion, formation, trade, dealings or affairs, and may require production of specified and other relevant documents; the Company Liquidator shall have conduct of the examination and the Tribunal may direct the venue and permit creditor or contributory attendance.

Summons to witness compels attendance and production of company documents for examination under section 299; tribunal may impose costs.
Summons under the Companies Law (Form WIN 63) requires a named witness to attend the Tribunal for examination concerning a company, to produce specified documents in their custody or power, and specifies that non attendance without a lawful impediment may attract Tribunal imposed costs; the form is issued by the company liquidator and dated by the Registrar, and may tender witness expenses.

Examination order: specified persons must attend for inquiry into company formation, conduct, and officer dealings after liquidator report.
Order requires specified persons named in a Schedule to attend for examination about company promotion, formation, business conduct, or their conduct as officers; designates the examining officer and any directions for the examination; and mandates advertisement in the named newspaper(s) and service on those to be examined at least seven days before the date fixed.

Examination under section 300: tribunal to examine company director at scheduled hearing; notice of examination issued.
Notice requiring an examination under section 300 of the Companies Law at the National Company Law Tribunal, stating the date, time and designated examiner for the examination of a director or other officer of the named company, issued in the context of company liquidation and served by the Company Liquidator.

Compulsory examination attendance before the tribunal requires document production and warns arrest and imprisonment for nonattendance.
Notice requires a named person to attend a Tribunal examination about the company's promotion, formation or conduct and/or the individual's conduct, to bring and produce all books, papers and other documents relating to the company; failure without reasonable excuse to attend at the fixed time or any adjournment will prompt a warrant for arrest and potential commitment to prison. A copy of the liquidator's report underlying the examination order will be furnished on payment of prescribed charges.

Witness refusal to answer reported for administrative review; witness summoned to attend for consideration of the report.
Form WIN 67 is the prescribed report used when a person examined under rule 147 refuses to answer or provides answers; it identifies the witness, sets out the question(s) put, records the refusal or the answers given, and states that the reporting authority has notified the witness to attend at a specified date and time for the Tribunal to consider the report.

Warrant for failure to attend examination compels arrest and production before tribunal when notice proved served.
Form WIN 68 authorises arrest and production of a contributory who, after a Tribunal order to attend for examination under the Companies Law and after due service of notice, without good cause failed to attend or is believed to have absconded to avoid the examination. It commands an officer to take the contributory into custody and bring him before the Tribunal and requires the officer to return the warrant with an endorsement certifying execution or explaining non-execution.

Warrant for detention pending examination requires jail to receive and produce individual for tribunal attendance and examination.
A prescribed warrant form directs the jail officer to receive into civil prison a person arrested and required for tribunal examination who failed to give security, and to produce that person before the National Company Law Tribunal at specified times and on such further days as the Tribunal may order; the warrant is to be dated and signed by the Tribunal.

Provisional liquidator appointment notice requires written objection and grounds to be filed and representation at the hearing.
Application for appointment of a provisional liquidator under section 273(1)(c) must be admitted and fixed for hearing before the Tribunal; the applicant may be a contributory, the Registrar of Companies, a Central/State Government or authorised person. Parties wishing to support or oppose must give written notice within the prescribed period before the hearing, may appear personally or by representative, and must furnish grounds of opposition or a supporting affidavit. A copy of the application is to be enclosed and the notice served by the stated deadline.

Release on bail conditioned on payment or provision of sureties and undertaking to attend examination under winding up proceedings.
Order permitting conditional discharge from custody in company liquidation proceedings upon payment into the Tribunal or upon furnishing two sureties to the satisfaction of the Registrar, coupled with counsel's undertaking that the detained person will attend for examination under the winding up order and any adjournments, with the jail officer directed to release the person upon compliance.

Warrant of arrest: requisition requests local court to execute arrest and allow release on security for tribunal examination.
Requisition requests a court within whose jurisdiction a named contributory is believed to be to execute the Tribunal's annexed warrant of arrest, return the warrant with an endorsement certifying the date and manner of execution or reasons for non-execution, and, if the contributory furnishes satisfactory security, permit release for due appearance before the Tribunal for a statutory examination of contributories.

Fraudulent trading liability can render company officers personally and jointly liable and subject to enforcement charges.
Application under section 339(1) alleges the company's business was carried on during a specified period with intent to defraud creditors and that named respondents knowingly participated; it seeks declarations that those respondents are personally and without limitation liable for debts incurred in that period, that they are jointly and severally liable to pay sums representing such debts to the liquidator or applicant, an order for payment as the Tribunal deems fit, creation of a first charge on specified respondent assets or debentures for enforcement, and costs to the applicant.

Company misfeasance summons seeks declaration, inquiry and compelled contribution with interest and payment of costs by respondents
Summons under section 340(1) of the Companies Act, 2013 issued by a liquidator or by a creditor/contributory seeks a declaration that specified respondents misapplied or retained company property or committed misfeasance; an inquiry and accounts to ascertain sums payable by way of compensation; an order for respondents to contribute those sums jointly and severally to the company's assets with interest from the dates of wrongful payment; and an order for costs and other appropriate relief.

Director liability can be declared unlimited for company debts where fraudulent conduct during management led to insolvency.
The liquidator's points of claim allege that a person who served as director or managing agent knowingly participated in the company's fraudulent conduct; following the Tribunal's winding-up order and an insolvency showing, the pleading seeks a declaration of unlimited liability for company debts, an account to fix the respondent's share of liability, payment of that sum, costs, and further relief, with particulars of office, period, remuneration and facts of fraud to be pleaded.

Misfeasance and breach of trust: Liquidator claims repayment and interest from former officers in company winding-up.
Template points of claim (FORM WIN 75) for a liquidator under section 340(1) to allege misfeasance and breach of trust by former or present officers, stating incorporation and capital particulars, the winding-up order, capacity of respondents, specific factual allegations and claimed joint and several liabilities, and to seek a declaration, repayment of sums with interest, costs, and further relief.

Disclaimer election requires the liquidator to decide whether to disclaim a lease and notify intent to seek tribunal leave.
The form invokes section 333(4) to require the liquidator to decide within the prescribed period whether to disclaim a specified lease, contract or other property interest described in the accompanying schedule and, if disclaiming, to notify the lessor or contracting party of an intention to apply to the Tribunal for leave to disclaim.

Disclaimer by liquidator: notice of intended Tribunal application to disclaim specified company property or contractual interest.
Form for a liquidator to notify intention to apply to the Tribunal for leave to disclaim specified property, lease, contract or other interests, requiring short particulars of the asset and the company's interest, addressed to the notified party and signed by the company liquidator.

Extension of time for disclaimer notice allows liquidator to seek leave to disclaim company property under Companies Law
Summons for extension of time permits a company liquidator to apply for an order allowing a delayed notice of intention to apply for leave to disclaim specified property, lease or contract interests; the form names the liquidator as applicant, sets the hearing date, requires specification of the asset and short particulars of the company's interest, and identifies the persons to be served and registrar formalities for the Tribunal proceeding.

Disclaimer of company property: extension granted for liquidator to serve notice and seek leave to disclaim specified assets.
Order form authorising the Tribunal to allow a liquidator a further period within which to give notice to a specified party of his intention to apply for the Tribunal's leave to disclaim specified property, lease, contract or other interest of the company, requiring short particulars of the asset and the company's interest and fixing the extension period and commencement date.

Appointment of provisional liquidator restricts powers to specified acts and mandates immediate custody of company property.
Tribunal appoints a Provisional Liquidator by order on petition and affidavits, limiting the liquidator's authority to the acts expressly described, directing immediate takeover of all company property and effects, allowing a schedule for specifically directed assets, charging application costs as costs in the petition, and imposing a duty on those required to submit the company's books to attend the provisional liquidator and provide completed audited accounts and required information.

Notice of interest in property: claim and describe your interest when property is sought to be disclaimed in liquidation.
A prescribed form for persons claiming a legal or equitable stake to notify the company or liquidator that specified property, lease or contract is sought to be disclaimed, requiring identification of the asset and a concise statement of the nature and particulars of the claimant's interest and contact details.

Disclaimer of company property: liquidator may seek leave to disclaim specified assets and require notice to interested parties.
Form WIN 81 is a template for a liquidator's application for leave to disclaim specified property, lease or contract under the Companies Act; it requires particulars of the interest to be disclaimed and permits inclusion of a statement where the statutory time limit has expired. The form sets a hearing attendance, provides that the summons will be adjourned for notice to interested parties, and seeks provision for the costs of the application.

Disclaimer of lease: liquidator seeks leave to renounce burdensome lease obligations, enabling lessor to prove for loss.
Liquidator applies for leave to disclaim a lease on grounds that the demised premises have not been used, the lease is unprofitable or of no benefit to the company or its creditors, and the company's assets are insufficient to meet claims; the affidavit details identification of the lease, possession and sale efforts (if any), service and response to statutory notice or extension reasons, and asks that the lessor be allowed to prove for loss caused by the disclaimer.

Disclaimer of lease: liquidator seeks leave to disclaim; interested parties may attend hearing and file opposing affidavits.
Notice that the liquidator has applied to the Tribunal for leave to disclaim a lease and that the Tribunal has adjourned the matter to allow notice to interested parties; interested persons may attend the adjourned hearing in person or by representative and must file and serve any opposing affidavit at the Tribunal not later than two days before the hearing; copies of the summons and the liquidator's supporting affidavit are provided with the notice.

Leave to disclaim property by a liquidator authorises disclaimer under specified terms and a filing schedule.
Application by the company liquidator may be granted leave by the Tribunal to disclaim specified contracts, leases, shares or other property by a stated date; the order records the application, supporting affidavits and exhibits, service or appearances of interested parties, any prior extension of time, and requires a Schedule identifying the disclaimed property and any terms or conditions imposed by the Tribunal.

Disclaimer of lease by company liquidator severs corporate interest in demised premises and requires notice to the lessee.
Disclaimer of lease by the company liquidator pursuant to a Tribunal order records the renunciation of the company's interest in specified demised premises using Form WIN 85, identifying the lease date, property description, lessee, rent and term, stating that notice has been given, and signed and dated by the company liquidator.

Disclaimer of lease by company liquidator pursuant to tribunal order disclaims the company's interest in specified leased premises.
A disclaimer of lease is made by the company liquidator pursuant to a Tribunal order, stating the lease date, describing the disclaimed premises, and specifying the rent and term. The notice records the dates of the disclaimer, the Tribunal filing, and the liquidator's signature. Form WIN 86 (rule 161) is the prescribed template and must be adapted where the disclaimed asset is not a lease.

Vesting order requirement: party in a disclaimed lease must apply for vesting or be excluded from leasehold interest.
Order directing a party with an interest in leasehold property disclaimed by a company liquidator to apply within a fixed period for a vesting order or be excluded from all interest in and security upon the disclaimed premises; the vesting is to be subject to the same liabilities and obligations that bound the company at the commencement of the winding-up (or as if the lease had been assigned at that date).

Vesting order requirement: failure to elect leads to exclusion from lease interest; application preserves lease subject to liabilities.
The tribunal may order that a respondent must elect to apply for a vesting order of company leasehold property within a prescribed period with service proved by affidavit; failure to apply results in exclusion from all interest and security in the premises, whereas a timely application may result in vesting of the company's leasehold interest in the respondent for the residue of the term, subject to the same liabilities and obligations as those incumbent on the company at the commencement of winding up.

Dividend declaration notice specifying rate, payment period and entitlement notice requirement for distribution by liquidator.
Advertisement requires public notice stating the dividend per rupee, payment commencement date and subsequent working days for payment at the Company Liquidator's office; it must indicate whether the dividend is first/second/final and provide that only persons receiving an entitlement notice will be paid upon production of that notice.

Appointment of provisional liquidator triggers duty to deliver audited books and provide information to the liquidator.
Form WIN 9 records the Tribunal's order appointing a provisional liquidator, identifies the company, registered office, petitioner's representative and petition date, encloses the petition and supporting affidavit, directs a copy to the Registrar of Companies, and states the duty of persons liable to submit the company's completed and audited books of account to attend on and supply information to the provisional liquidator.

Dividend notice and payment procedure requires producing the notice and negotiable instruments; unclaimed dividends go to liquidation account.
Procedure for declaring and paying a dividend in liquidation under FORM WIN 90: specify dividend type and rate, payable amount and payment dates; beneficiaries must produce the entire notice and any negotiable securities to claim payment; payment to another person requires lodging an authority (see FORM WIN 91); standard Receipt and Authority for Delivery forms govern signatures and bearer or postal cheque delivery; unclaimed dividends not claimed within six months must be paid into the Company Liquidation Dividend and Undistributed Assets Account under section 352(2) of the Companies Act, 2013.

Authority to pay dividends to a nominated third party via a signed, witnessed authorization form ensuring recipient receipt discharges liquidator.
A standardized authorization under the Companies Law directing the company liquidator to pay a declared dividend to a designated third party, requiring the payee's identification and specimen signature, attestation by witnesses to the authorising signature and specimen signature, execution date and address, and specifying that the recipient's receipt will be a sufficient discharge to the liquidator.

Return to contributories: standardized schedule records shareholdings, called up/paid up amounts, arrears and net return payable during winding up.
Form WIN 92 is a standardized Schedule recording each contributory's identifying details, shareholdings and the monetary elements for distribution in winding up: number of shares, amounts called up and paid up, arrears of calls, prior returns applied by the liquidator, gross and net return payable, transfer particulars and remarks. Where a company's articles alter distribution entitlements (for example by reference to amounts paid up), the form must be expanded with additional columns showing called-up and paid-up amounts at the winding-up date or other requisite facts to determine correct returns.

Return to contributories: procedures and required documentation for liquidator payments and authorized delivery.
A statutory notice requires the company liquidator to inform contributories of a declared return to contributories, state the amount payable, and set the payment period and hours at the liquidator's office. Contributories must produce their share certificate and complete prescribed forms; if not attending, they must forward the certificate and sign the receipt and authority for delivery. The receipt must be signed by the contributory (or jointly by each contributory, or by an officer for corporate contributories). The authority permits delivery to a bearer or remittance at the contributory's risk and is only an authorization to deliver.

Unclaimed dividends reporting: form requires detailed creditor and contributory particulars for payments into the liquidation dividend account.
Form for reporting payment of unclaimed dividends and undistributed assets into the Company Liquidation Dividend and Undistributed Assets Account, requiring petition/order identifiers, company and proceeding details, dates of winding up and payment, and two schedules: creditor-level particulars for unclaimed dividends and contributory-level particulars for undistributed assets, each listing names, addresses, declaration/return dates and rates, totals, last payable dates, amounts paid into the account, remarks, aggregated totals and the liquidator's dated signature.

Bill of costs delivery requirement: failure to produce a bill risks forfeiture of claim and dividend distribution without regard.
Request to deliver a bill of cost under Companies Law Form WIN 95 requires claimants to furnish their bill to the company liquidator within the time allowed by the Tribunal and to state the nature of their employment. Failure to deliver the bill authorizes the liquidator to declare and distribute dividends without regard to the claimant's charge on company assets, and the claimant's entitlement may be liable to be forfeited.

Principal employer registration form requires establishment details and disclosure of direct employees, contract workers, and contractors engaged.
Form X prescribes the registration of a principal employer's establishment and declaration of contractors. It requires disclosure of establishment particulars, including name, EPF code, PAN, GSTIN, address, constitution, NIC code, nature of business or industry, and date of coverage, together with the number of direct employees and contract workers engaged.

Contractor EPF recoveries statement requires worker-wise deductions, contributions, and declaration of remittance to EPFO.
Form XI requires a contractor to submit a statement of recoveries from contract workers, setting out contractor and principal employer details, contract particulars, worker-wise wages and EPF-related deductions, employer contributions, administrative charges, and total dues payable. The contractor must also declare that employee EPF contributions have been deducted from wages and remitted to EPFO, and that the information furnished is true and correct.

Contract worker recoveries and employer contributions are to be reported monthly in Form XII by the principal employer.
Form XII is a monthly abstract to be furnished by the principal employer showing aggregate recoveries from contract workers and employer's contributions. It captures establishment particulars, the number of contractors and contract workers, and a contractor-wise statement of employee recoveries, amounts payable, and payment details by the contractor and the principal employer for any balance dues. The figures are compiled from Form XI statements received from each contractor, and the principal employer must declare the information to be correct and true to the best of knowledge.

Outstanding export bills must be reported on Form XOS at half year ends under FEMA, with detailed instalment and certification data.
Requirement to report particulars of export bills outstanding beyond the prescribed period as at 30 June and 31 December on Form XOS. Part I lists outstanding export bills other than deferred payments with invoice, realization and outstanding amounts and classification; Part II records deferred-payment exports with RBI approval, instalment receipts and outstanding amounts, rupee equivalents and ECGC cover details; Part III summarizes opening outstandings, additions, deletions and net position. A mandatory authorised-official certification concludes the form.

Initiation of corporate insolvency procedure requires a Form 1 application detailing debt, default, security and supporting evidence.
Form 1 is the mandated application by a financial creditor under section 7 read with Rule 4 to initiate the Corporate Insolvency Resolution Process. It requires creditor and corporate debtor particulars, the proposed interim resolution professional's details, the total debt and date(s) of disbursement, the amount and date of default with computations, and documentary proof including security particulars, court/arbitral orders, records of default, the financial contract, and proof of fee payment and service.

Pre-packaged insolvency initiation: structured application, creditor approvals, and prescribed annexures for corporate resolution proceedings.
Form-01 prescribes the application content for initiating a pre-packaged insolvency resolution process under section 54C and rule 4: applicant and debtor identification; authorisation evidence; MSME or investment/turnover particulars under section 54A(1); particulars and creditor approvals for the proposed resolution professional; creditor-wise details of financial and operational debt including security and records of default; identification of non-related financial creditors and creditor approvals under section 54A(3); an affidavit verifying eligibility and reliance on listed documents; and a detailed annexure schedule of consents, reports, financials and statement of affairs.

Interim resolution professional appointment: written consent and disclosures required before initiation of corporate insolvency proceedings.
A proposed interim resolution professional must file Form 2 to: agree to accept appointment upon admission; state registration number and qualification; disclose ongoing assignments across corporate and individual insolvency roles; certify absence of pending disciplinary proceedings; affirm eligibility under the Insolvency Regulations; and make required code of conduct disclosures, with signature and entity details. The form also includes an optional applicant certification confirming the facts and default alleged in the insolvency application.

Operational debt demand notice requires repayment or dispute within ten days before initiating corporate insolvency proceedings.
Form 3 prescribes the demand notice content and supporting particulars an operational creditor must send before filing under section 9: total debt and transaction details, amount in default with computations, security or retention of title particulars, record of default with any information utility, governing law or contract, and attached proof documents. The notice requires the corporate debtor to either notify pre-existing litigation or arbitration or prove repayment by attested transaction records within ten days. The creditor may attach an information utility certificate of no dispute and must demand unconditional repayment within ten days, warning of initiation of corporate insolvency resolution if unpaid; a served copy must be appended to the section 9 application.

Notice attached to invoice: operational creditor may apply under section 9 for corporate insolvency if debt unpaid within ten days.
Notice attached to invoice demanding payment: an operational creditor must serve a dated written notice to the registered office of the corporate debtor attaching the unpaid invoice, specify the amount due, demand repayment and warn that failure to repay within ten days of receipt will enable the operational creditor to file an application before the Adjudicating Authority to initiate the corporate insolvency resolution process; the notice must be signed and include the authorised signatory's name, position and address.

Corporate insolvency initiation: operational creditor's application files CIRP with prescribed particulars and annexures to commence process.
Application by an operational creditor to initiate a corporate insolvency resolution process must provide prescribed particulars identifying the creditor and debtor, corporate details of the debtor, authorisations, and where applicable notification particulars; nominate a proposed interim resolution professional with registration details; quantify the operational debt with default date and computations; and attach documentary evidence of default including security and charge particulars, retention of title arrangements, adjudicating orders, information-utility records, succession documents, contractual basis, bank account details, and a list of supporting documents, together with required certifications, fee payment proof and proofs of service.

Corporate insolvency resolution process initiation: application requirements and supporting documentation for commencing CIRP under IBC.
Form 6 is the prescribed application to the Adjudicating Authority to initiate a corporate insolvency resolution process and requires: particulars of the corporate applicant and debtor; nomination and certification of a proposed interim resolution professional; creditor-wise details of financial and operational debt, security and record of default; and a list of documentary evidence. Mandatory annexures include records of default or invoices, IRP communication, books of account, audited and provisional financial statements, a statement of affairs, authorisations, an affidavit, proof of fee payment and proof of service to the Board.

Register of Partners requirement under LLP rules mandates partner particulars, contributions, beneficial ownership, nominee and cessation entries with SRN filing.
The Register of Partners requires detailed partner identity and status entries, dated records of admission and cessation, and specification of contribution forms and values. It mandates disclosure of total contribution, percentage share and percentage changes on admission or cessation, beneficial ownership and nominee details with declaration and contribution amounts, SRN and filing dates for e forms intimating partner information, and authentication of entries; date wise updates are required when agreement terms or beneficial interests change.

Beneficial interest declaration requires registered partners to disclose beneficial owners and supporting instruments for LLP contributions.
Registered partners who do not hold the beneficial interest in an LLP contribution must declare the person(s) holding the beneficial interest, providing specified particulars (identity, contact, age, familial details, occupation, nationality, identification numbers and passport where applicable), state the nature and date of creation of the beneficial interest, reasons for non-registration in the beneficial partner's name, and furnish instruments evidencing creation. Any changes to the beneficial interest must be disclosed with date, nature, particulars, reasons and supporting documents; the declaration must be signed and accompanied by identity proofs and the relevant instrument(s).

Beneficial interest declaration requires partners with unregistered contributions to notify the LLP and disclose detailed identity and interest particulars.
Form 4C requires a partner holding or acquiring a beneficial interest not entered in the Register of Partners to declare identifying particulars and the existence of the beneficial interest registered in another's name, and to disclose the registered partner's details, creation/acquisition date, mode and nature of the interest, reasons for non registration, instruments evidencing creation or transfer, any transferor's particulars, and particulars of subsequent changes, attaching identity proofs and relevant instruments.

Complaint filing procedure requires Form A, supporting evidence, fee details, confidentiality choice, and verification declaration.
Complaint filing under the Grievance and Complaint Handling Procedure requires a prescribed Form A containing the complainant's identity, contact details, and, where applicable, the authorised representative's particulars and authorisation. The form also requires identification of the service provider or associated person complained against, including available identity and address details, and a narration of the alleged contravention of the Code, rules, regulations, guidelines, circulars, or directions, with the exact provision invoked and the date, place, and manner of the impugned conduct or activity. The form heading for complaint against a service provider or associated person is noted as omitted.

Form of Financial Statements prescribes balance sheet schedules and disclosure headings for insolvency board annual accounts.
Form A prescribes the IBBI annual balance sheet format with separate Fund and Liabilities and Assets sections, listing Reserves and Surplus; Earmarked/Endowment Funds; Secured and Unsecured Loans; Deferred Credit Liabilities; Current Liabilities and Provisions; Fixed Assets; Investments (earmarked and others); Current Assets, Loans and Advances; Miscellaneous Expenditure; and requires schedules for Significant Accounting Policies and Contingent Liabilities and Notes on Accounts, plus prescribed signature blocks for finance and governance officers.

Advance ruling applications: central excise procedure requires detailed facts, legal interpretation, documentation and formal verification before ruling.
Form for seeking an Advance Ruling under the Central Excise regime requires applicant identification, status (including joint venture or wholly owned subsidiary particulars), proposed activity and its present status, and particulars of other parties. It mandates specification of the question(s) of law or fact (classification, applicability of notifications, valuation principles, CENVAT admissibility, liability) and submission of detailed statements of facts and the applicant's legal interpretation, together with supporting documents, verification, signatures, and payment of the prescribed fee.

Income and Expenditure Account format prescribes required schedules, transfers, reserves and disclosures for annual financial statements.
Prescribes the Income and Expenditure Account format (Form B) requiring specific income headings and schedules, corresponding expenditure headings and schedules, calculation of surplus or deficit, and mandated disclosures including transfers to reserves, accounting policies, contingent liabilities and notes on accounts, with designated signatories for finance and audit oversight.

Receipt and Payment Accounts format mandates standardized annual statement presentation with fund-wise and project-wise disclosure.
Prescribes Form C as the mandatory format for annual Receipt and Payment Accounts, requiring separate disclosure of opening and closing cash and bank balances, itemised receipts (grants, investment income, interest, borrowings, other receipts) and payments (establishment and administrative expenses, finance charges, investments, fixed asset and capital work-in-progress expenditure, refunds), and fund- or project-wise detailing that distinguishes earmarked/endowment funds from own funds.

Return of Sales Tax payable: new Form 1 prescribes turnover breakdowns, deduction categories, tax computations, and challan evidence.
The amendment to the Central Sales Tax (Delhi) Rules, 2005 substitutes rule 3 and replaces Form 1, prescribing the Return of Sales Tax payable format: dealer identification, turnover breakdown (gross, local, central), specified deduction categories (exports, H-forms, branch transfers, exempt sales, etc.), goods-wise inter state sales classification, computation of tax by rate buckets, adjustments for returned goods and excess DVAT credit, mandatory attachment of C portion challans and DVAT-56 receipt, and verification; deposits due must be made before filing and the rules commence on publication in the Delhi Gazette.

Vivad se Vishwas declaration form sets schedule-based formulas to compute settlement amounts for disputed tax, TDS/TCS and penalties.
Form-1 operationalises declaration, eligibility verification and schedule-based computation for settlement of disputed tax, TDS/TCS or penalty/interest/fee. It requires identification of pending proceedings, disaggregation of disputed amounts, capture of interest/penalty and prior payments, and applies explicit formulas-varying by appellate forum, search/non-search status and payment date-to compute amount payable under the scheme, including specified fractional treatments for MAT credit reductions and distinct coefficients for payments before or after 31.03.2020.

Waiver of rights: irrevocable undertaking bars all remedies to challenge specified tax arrears under the Vivad se Vishwas framework.
The undertaking under sub section (5) of section 4 of the Direct Tax Vivad se Vishwas Act, 2020 is a voluntary and irrevocable waiver of all rights to seek or pursue any remedy or claim in relation to the tax arrear, whether available under domestic law, equity, statute or under any agreement entered into by India with another country or territory. It must identify the declarant by PAN/Aadhaar/TAN and can be executed by the taxpayer or a duly authorised representative; it must be signed, dated and filed along with the declaration in Form 1, with confirmation that the declarant is aware of the consequences.

Register of Declaration Forms records receipt and issue particulars for declaration forms under Rule 5(8) compliance.
Registering and tracking of declaration forms under Rule 5(8) is effected through a prescribed register (Form 2) that records receipts and issues of declaration forms, capturing receipt details (date, authority, source, book and serial numbers), issue particulars (date, book and serial numbers, name and address of seller, order reference), goods description and value, seller's cash memo or challan reference, carrier's receipt or challan number, surrender to tax authority, and a remarks column to maintain evidentiary links between declarations and accompanying transport or sales documents.

Declaration form requisitioning requires detailed seller, item, transport and amount particulars before issuance and dealer signature confirmation.
Requisition account for issuance of declaration forms under Rule 5(2) requires dealers to record serial number, name, address and registration certificate number of seller/consigner or subsequent seller/purchasing dealer, item description with classification code, total amount for which the form is requested, number of bills, cash memo/bill numbers and dates, and transport documentation such as railway receipts or carrier challans, with aggregated totals (in words and figures) and dealer signature.

Utilization account of declaration forms requires detailed recording of issued Forms and supporting transport and invoice data for compliance.
Form 2B prescribes a Utilization Account for declaration forms issued in advance under the Central Sales Tax (Delhi) Rules, 2005. It requires recording ward and registration details, authority from whom forms were received, return period, form type and numbers, seller/consigner identification, item description with classification code, date of issue, value of goods, bill references, transport documentation, total amount for forms issued, and the dealer's signature for periodic reporting and verification.

Statutory declaration form issuance requires certification of form utilisation, return filing, tax payment and verification before delivery.
Application for issuance of statutory declaration forms (Form 2C) requires a requisition reference or advance details, certifications that previously issued forms were utilized per the requisition/utilisation account, that returns are filed and tax due paid up to a stated period, and that there is no default in assessed tax or penalty except where lawful stay/installment orders exist and have been complied with. The application names an authorized employee for delivery, includes a dealer declaration of truth, and is accompanied by a verification report recording returns, dues clearance, reconciliation with purchase vouchers, tallying of signatures/photographs and any adverse material, with the issuing authority recording its order and signature.

Declaration Form C register records receipt and issue details under Central Sales Tax (Delhi) Rules, ensuring complete transaction traceability.
Register of Declaration Forms requires logging receipt and issuance of Declaration Form C, recording authority from whom received, book and serial numbers, date of issue, purchaser identity and order reference, Declaration Form C number and state, description and value of goods, seller's cash memo/challan, carrier receipt, surrender to Value Added Tax authority, and remarks to provide a documentary trail for inter state sales compliance.

Tax settlement certificate requires payment within fifteen days to finalize declared disputed tax liabilities under the scheme.
The certificate records amounts determined as payable by the declarant for full and final settlement of declared tax arrears, listing disputed liability types, gross arrear, settlement amount, amounts already paid and the balance after adjustment. The declarant must pay the balance shown within fifteen days of receipt; non-payment within that period causes the original declaration to be treated as void and never made. The certificate is issued and signed by the designated authority and includes certificate number, place and date.

Tax dispute settlement intimation form records payment details and withdrawal of related proceedings under the Vivad Se Vishwas scheme.
Form 4 is the prescribed intimation of payment under section 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020, to be submitted to the designated authority after receipt of the certificate in Form 3. It captures the declarant's particulars, the relevant year, and the details of payment made, including bank code, date of deposit, challan serial number, and amount. It also requires a declaration that the connected appeal, objection, application, writ petition, special leave petition, arbitration, conciliation, mediation, or claim has been withdrawn, with proof of withdrawal.

Inter-State Sales Register records purchaser, destination state, declaration forms, categorised taxable sales and tax collected.
Register of Inter State Sales (Form 4) under the Central Sales Tax (Delhi) Rules, 2005 records invoice and purchaser details, destination state, export particulars and declaration form serials. It categorises sales amounts by transaction type-sales with Form C, subsequent imported goods, sales with Form D, sales to registered or unregistered dealers at varying tax rates, exempted sales, exports out of India, sales outside the state-and records total sale price, tax collected by form category, and remarks.

Full and final settlement under Vivad se Vishwas grants immunity from prosecution and penalty upon certified payment.
Order certifies under the Direct Tax Vivad Se Vishwas Act, 2020 that a full and final settlement of specified tax arrear(s) has been effected following a declaration and determination by the designated authority, records payment of the settled amount, and grants immunity from prosecution and penalty in respect of the settled arrear, while clarifying that the declaration does not amount to acquiescence on the disputed tax position.