Memorandum of Appeal under Companies Act: procedural form for appealing adjudication of penalties with required particulars.
Form ADJ provides the procedural framework to file a Memorandum of Appeal under Section 454(5) of the Companies Act, 2013 and rule 4(1) of the Companies (Adjudication of Penalties) Rules, 2014 before the Regional Director. It requires particulars of appellant(s), respondent, statutory basis and description of penalty, penalty amount, synopsis, grounds and reliefs sought, delay particulars and jurisdictional assertion; mandates attachments including certified copy of the order and authorisation documents; contains DSC signature and identification requirements; and includes a declaration certifying compliance and warning against false statements.

Notice to Registrar by company for appointment of auditor: new ADT-1 fields, attachments, and digital declaration; ADT-4 electronic filing.
The Companies (Audit and Auditors) Rules, 2014 are amended (effective 14 July 2025) to substitute the ADT forms and require filing of the auditor report in ADT-4. Form ADT-1 is the statutory notice to the Registrar for auditor appointment under section 139 and Rule 4(2), prescribing company and auditor identifiers, appointment nature and dates, joint auditor status, firm/ membership and tax numbers, tenure disclosures, limits on concurrent audits, SRNs for related filings, required attachments, and a board-authorised digitally-signed compliance declaration.

Application to remove auditor before term ends requires grounds, hearing opportunity, auditor appointment details, fee status, attachments and declaration.
Application under section 140(1) read with rule 7(1) requires ADT-2 to state grounds for auditor removal, whether accounts were qualified in the last three years, any civil/criminal proceedings with concerned officers, and details of opportunity given to the auditor to be heard with proof of service. The form requires auditor appointment identifiers (SRN, date, period, category, membership/firm registration), confirmation of audit fee payment, pendency and stage of audits, other services rendered, and attachments including detailed grounds and supporting resolutions, plus an authorised digital declaration.

Notice of resignation by the auditor: file Form ADT-3 with auditor details, resignation reasons, attachments and digital signature.
Auditors who resign must file Form ADT-3 providing company identifiers, auditor and firm details, appointment and resignation dates, reasons and other relevant facts, and attach the resignation letter; the form must be digitally signed and includes a declaration of correctness, with specified upload limits and administrative metadata for eForm processing.

Auditor report on suspected company fraud must detail offenses, suspects, amounts, board responses, and attachments.
Form ADT-4 requires the auditor to report suspected fraud under sub section (12) of section 143 by supplying company and auditor identification, location of suspected offence, a full description and basis of suspicion with supporting documents, period and estimated amount involved, particulars of suspected officers (including DIN/PAN), dates and gist of Board/Audit Committee communication, the auditor's satisfaction with that reply, steps taken by the company, and a verification signed by the auditor with attachments.

Companies filing financial statements must attach signed PDF financial statements and XBRL documents using the updated AOC-4 XBRL form.
Companies filing financial statements in XBRL must attach a PDF copy of the signed financial statements duly authenticated under section 134 (including Board's report, auditors' report and other documents) in eForm AOC-4 XBRL. The amended Annexure-I updates Form No. AOC-4 XBRL to require specified company and AGM details, indicate nature of statements, provide for consolidated filings, and mandate attachments (authenticated XBRL and PDF statements, supplementary audit reports and CAG comments). The form requires digital signatures, professional certification of XBRL conformity, and notes liability for wrong certification.

Companies filing financials in XBRL require structured taxonomies for statements, notes, disclosures and cost audit schedules.
Companies must file financial statements and detailed disclosures in XBRL using a taxonomy that defines primary statements, extensive note categories and ELR-linked element definitions; the taxonomy uses axes, domains and members to create multidimensional tables and includes typed-defaults and axis-defaults. Annexure schedules specify cost-audit and sector-specific tables (materials, utilities, industry operating expenses), product/service profitability, profit reconciliations, related party transaction tables and indirect tax reconciliation tables, each with explanatory text blocks to standardise statutory disclosure for filing.

Annexure-IIA to Companies Law was inserted via notification, establishing Forms and notes under Rule 3.
Annexure-IIA appended to Rule 3 of the Companies Law specifies Forms and associated notes; it was inserted by notification G.S.R. 1372(E) with effect from 06-11-2017, and the provided source includes a NOTES entry and a file-extraction error that affected retrieval of the Forms.

Companies cost audit annexure filing standardised via an XBRL taxonomy defining elements, tables, tax and audit disclosures.
Prescribes a comprehensive XBRL taxonomy for electronic filing of the CRA-3 annexure under the cost records regime, defining elements, labels, data types, axes/domains/tables and members to standardise reporting of production, cost categories, per-unit metrics, related party transactions, tax reconciliations, audit metadata and explanatory disclosures to enable consistent, machine readable annexure submissions.

Financial statement summaries for subsidiaries, associates and joint ventures must present prescribed fields and certified disclosures.
Form AOC-1 requires a statement of salient features for each subsidiary, associate and joint venture including identification, acquisition date, basis of subsidiary status, reporting period, currency and exchange rate for foreign entities, principal financial aggregates (share capital, reserves, assets, liabilities, investments, turnover, profit before and after tax, tax provision, proposed dividend), extent of shareholding, reasons for non-consolidation, net worth attributable to holding, and lists of entities yet to commence operations or liquidated; the form must be signed by an authorised officer and certified by a practicing professional.

Related party contract disclosures require distinct reporting for non arm's length and material arm's length transactions.
Form AOC-2 requires disclosure of particulars of contracts/arrangements/transactions with related parties under section 188, distinguishing non arm's length and material arm's length transactions. For non arm's length transactions it mandates related party identification, nature and duration of contract, salient terms and value, justification, Board approval dates, advances, date of special resolution where required and SRN of MGT 14. For material arm's length transactions it requires related party identity, nature, duration, salient terms and value, Board approval dates and advances. The form must be signed by the authorised director/office bearer with a compliance declaration.

Abridged financial statements must present prescribed balance sheet and profit and loss captions, notes, audit and director disclosures.
Form AOC-3 prescribes the abridged statement of salient features of the balance sheet and profit and loss account with specified line items and breakdowns, matching amounts to Schedule III aggregations, separate disclosure of contingent liabilities and material items, reproduction of auditor noted qualifications, prescribed notes including cash and cash equivalents and segment information, inclusion of an abridged cash flow statement where required, authentication identical to main statements, auditor's report on both abridged and unabridged statements, director's report features, and consolidated statements to follow Schedule III mutatis mutandis.

Abridged financial statements require specified balance sheet, profit and loss, cash flow items and mandated disclosure notes.
Form AOC-3A prescribes abridged financial statements: Part I an abridged balance sheet with specified asset, liability and equity line items (including opening balances where Ind AS applies); Part II an abridged profit and loss with specified revenue, expense, tax, OCI and EPS disclosures; Part III an abridged cash flow statement aligned with Ind AS 7. The form requires that abridged figures match aggregated heads in full statements, accompanied by mandated notes (including contingent liabilities, auditor qualifications, related party disclosures, segment information and director's report highlights) and the auditor's report.

Form AOC-4 filing of company financial statements requires detailed disclosures, specified attachments, professional certification, and penalties for false certification.
Form AOC-4 prescribes the e form format and mandatory disclosures for filing a company's financial statements and related documents under Section 137 and Rule 12, requiring detailed segmented schedules (balance sheet, profit & loss, break ups of borrowings/loans/receivables), signatory and auditor particulars (including ADT 1 SRN), specified attachments (authenticated financial statements, auditors'/supplementary reports, secretarial audit, CSR disclosures), and declarations by an authorised officer plus certification by a practising professional, with digital signature and penalties for false certification.

Consolidated financial statements must be filed on Form AOC-4 CFS with required schedules, auditor certification, and attachments.
Form AOC-4 CFS prescribes filing requirements for consolidated financial statements under section 137 and Rule 12, collecting company identification, financial year, nature of consolidated statements, AGM adoption details, board and auditor signing dates, exhaustive balance sheet and profit/loss schedules with current and prior figures, auditor and secretarial audit particulars, and mandatory attachments including authenticated consolidated financial statements and audit reports. The form requires authorised digital signatures, certification by a practising professional, numeric entries in absolute rupees, and warns of statutory penalties for false certification.

Notice of address for company books requires proof, board resolution, police station details, and digital signature.
Form AOC-5 requires companies to notify the address where books of account will be maintained, including CIN, registered office, board resolution date, full address details (longitude/latitude, city, district, state/UT, country, pincode) and police station jurisdiction. Mandatory attachments comprise proof of address, recent utility bills, and photographs showing the office and a digitally signing director/KMP. The form must be digitally signed by an authorised officer and includes a declaration of compliance and notice of penalties for false statements and false evidence.

Consolidated financial statements filing form for NBFCs under the Companies Act requiring detailed schedules, attachments and professional certification.
Form AOC-4 CFS NBFC (Ind AS) prescribes the electronic filing content and attachments for consolidated financial statements of NBFCs under section 137 and Rule 12(1A), requiring corporate and AGM particulars, auditor and signatory details, a detailed consolidated balance sheet and profit and loss, schedules for loans, investments, derivatives and borrowings, auditor and CARO/CAG disclosures, secretarial audit information, mandatory authenticated attachments, and digital certification with attention to penalties under sections 448 and 449 for false certification.

Financial statement filing form for NBFCs under Ind AS: detailed balance sheet, P&L, disclosures and mandatory certifications.
Form AOC-4-NBFC (Ind AS) prescribes electronic filing requirements for NBFC financial statements under section 137 and Rule 12(1A), requiring company identification, board/AGM and signatory details, declarations on books maintenance, and consolidated statement needs. It mandates comprehensive schedules: classified balance sheet items and break ups, statement of changes in equity, derivatives, receivables, loans, investments, borrowings, deposits and financial parameters; a full profit and loss statement with OCI and EPS; related party, auditor and CSR disclosures; specified attachments; board authorisation and practising professional certification, with statutory cautions on false certification.

Auditor's Report (Consolidated): requires auditor opinion, basis, key audit matters, CARO disclosures and director declaration.
The consolidated auditor's report form requires auditor opinion, basis of opinion, emphasis of matter, key audit matters, other information, auditor's remarks on qualifications or disclaimers, management and auditor responsibilities, reporting on other legal and regulatory requirements and internal financial controls, CARO-related disclosures for constituent companies, attachments if any, and a director's digitally signed declaration certifying compliance with the Companies Act and alignment with the attached Auditor's Report (AOC-4).

Auditor's Report Extract sets required audit opinion elements, CARO disclosures, internal financial control reporting, and filing obligations.
The e-Form Extract of the Auditor's Report (Standalone) prescribes the auditor's required statements-opinion, basis of opinion, emphasis of matter, key audit matters-and mandates disclosure of auditor remarks, applicability and comments under CARO, and reporting on internal financial controls. It also sets filing procedures including mandatory attachments, digital signature and identification requirements, and a director's declaration aligning the form with the auditor's report and statutory compliance.

Declaration by beneficial owner of significant shareholding requires identity, holding nature, and quantified indirect or direct rights.
Form BEN-1 requires a person holding or acquiring significant beneficial ownership to declare the company, purpose of filing (initial or change), and the beneficial owner's identifier; provide personal particulars; and disclose the nature and extent of indirect holdings or rights through a member, including member type, registration number, address, and percentages attributable to shares, voting rights, dividends or exercise of control or significant influence (with agreements attached). It also requires the beneficiary's status in the member and disclosure of any direct holdings, with signature and attachments.

Significant Beneficial Ownership reporting requires Form BEN 2: declarations, member and SBO particulars, attachments, digital signature and professional certification.
Form No. BEN-2 is the statutory return under Section 90 for declaring and updating Significant Beneficial Owner status, requiring identification of the reporting company, particulars of SBOs and members, modes of beneficial interest (shares, voting rights, distributions, control, influence), supporting agreements where control/influence is claimed or ceases, dates of acquisition and declaration, and attachments including a Section 90 declaration; it must be digitally signed by an authorised officer and certified by a practicing professional, with statutory warnings for false statements.

Beneficial ownership register requirement mandates recording significant beneficial interests and specified owner particulars and filing dates.
Form BEN-3 prescribes a Register of beneficial owners holding significant beneficial interest under section 90(2) and rule 5(1), listing for each beneficial owner: name, contact, date of birth/age, parent/spouse name, occupation, nationality, PAN/UIN, passport for foreign nationals, status, and dates for declaration, cessation, register entry, and BEN-2 filing, together with any other interests and member instructions.

Significant beneficial ownership: notice requires targeted persons to provide specified ownership details within thirty days or face action.
Notice requiring disclosure from persons the company reasonably believes to be significant beneficial owners or who possess knowledge of such owners, listing required particulars - name and address of beneficial owner, PAN, name in which shares are registered, date of acquisition, supporting documents and reason for non filing of the prescribed declaration - and directing submission in writing to the company's registered address within thirty days, with a warning that non compliance permits the company to proceed without further notice.

Extract of Board Report detailing statutory disclosures, governance, CSR, Section 186 transactions, audits and compliance under Companies Act 2013.
Extract of Board Report sets out required statutory disclosures under the Companies Act, 2013 and the Companies (Accounts) Rules, 2014, including board and committee meetings attendance, directors' responsibility statement, independent director declarations, auditor and secretarial auditor qualifications and responses, reporting of frauds under section 143(12), detailed disclosures of loans/guarantees/investments under Section 186 with thresholds and resolutions, material changes affecting financial position, deposits compliance, insolvency proceedings, CSR applicability and spend, internal financial controls, and prescribed attachments and authorising declaration.

Creditor Responsibility Statement confirms informed concurrence with corporate debt restructuring scheme and absence of fraudulent preference.
A Creditor's Responsibility Statement requires a creditor to declare they have read and understood a proposed corporate debt restructuring scheme, believe it is in their best interest to concur, that the debt was created in good faith and in the ordinary course of business, and that the scheme does not give them a fraudulent preference at the cost of other secured or unsecured creditors; the creditor must sign, date, and record the place of signing.

Compromise or arrangement: Tribunal-ordered class meetings may be convened with proxy voting and documents available at company office.
A Tribunal order directs convening class meetings of creditors or members to consider a proposed compromise or arrangement. The notice must identify classes, set time, date and place, and state that copies of the proposal and accompanying statement are available free at the registered office or authorised representative. Entitled persons may vote in person or by proxy; proxies in prescribed form must be deposited at the registered office not later than forty eight hours before the meeting. The Tribunal appoints a chairperson, and any class approval is subject to Tribunal confirmation.

Scheme of compromise notice: regulators may submit representations to Tribunal within prescribed period; absence deemed no objection.
Form CAA.3 requires sending notice and a copy of the proposed scheme of compromise or arrangement to specified central government and regulatory authorities when the Tribunal orders a meeting under section 230; recipients may make representations to the Tribunal within the prescribed period and should copy any representation to the company, and absence of representation within that period will be presumed to indicate no objection.

Scheme of Compromise or Arrangement - chairperson must report meeting attendance and voting outcome for approval.
Form CAA.4 requires the chairperson to report attendance (personal or by proxy), the aggregate entitlements represented, that the scheme of compromise or arrangement was read and explained, and that the question of approval by the relevant class was put to the meeting. The report must record the voting outcome listing persons voting for and against with the value of debt or number of shares and votes cast. If the scheme is approved with modifications, those modifications and the particulars of voting on them must be stated.

Compromise or arrangement applications seek sanction to bind specified classes of members or creditors under statutory procedure.
Petition seeks Tribunal sanction of a proposed compromise or arrangement, specifying its terms, the company's incorporation and capital details, business and financial circumstances necessitating the proposal, and benefits expected. It must record tribunal-directed procedures: notice and advertisement, circulation of the statutory statement, convening of the class meeting, chairperson appointment and report, meeting attendance and voting particulars, and any modifications. Supporting affidavits must verify the proceedings and exhibit the chairperson's report. If relevant, the petition must state winding-up status and pray that the sanctioned arrangement be declared binding on the specified class and the company.

Sanction of compromise or arrangement confers binding effect on approved class and requires certified filing with registrar.
Order form CAA.6 sanctions a proposed compromise or arrangement upon evidence of notice publication and chairperson reports showing the required approval, declares the scheme binding on the specified class of creditors or members and the company (or liquidator), permits Tribunal directions or modifications for implementation, and requires filing a certified copy of the sanction order with the Registrar of Companies within thirty days.

Scheme of arrangement transfers assets and liabilities to transferee company, preserves proceedings and requires registrar filing.
Order under section 232 transfers the transferor company's property, rights and powers to the transferee company without further act or deed, subjects transfers to existing charges unless discharged by the scheme, transfers liabilities and duties to the transferee, preserves continuation of pending proceedings by or against the transferee, directs allotment of shares to non-dissenting members, requires delivery of a certified copy of the order to the Registrar within thirty days leading to dissolution of the transferor and consolidation of files, and includes a Schedule for freehold, leasehold and securities.

Compromise and Arrangement filing: declaration of compliance and submission of the scheme to regulatory records after approval.
Form CAA.8 requires a company to file a statement for a compromise or arrangement containing corporate identifiers (CIN, GLN), company name and contact details, the dates of board approval and of the approving order, and details of completed and pending actions under that order. The form requires a declaration of compliance by a Director or Company Secretary, certification by a practicing accountant or company secretary, and submission of the scheme plus supporting compliance attachments.

Objections to merger schemes invited; stakeholders must submit objections to the government and authorised company representative promptly.
Notice invites objections or suggestions to a proposed scheme of merger, amalgamation, division or transfer of undertaking under Section 233(1)(a) of the Companies Act, 2013. The company must enclose a copy of the scheme and call for objections from the Registrar, the Official Liquidator and any person whose interest is likely to be affected. Objections or suggestions must be sent to the Central Government and to the authorised representative of the transferor company within thirty days from the date of the notice.

Declaration of solvency: directors confirm the company can meet liabilities for one year and attach audited assets statement.
Directors must solemnly declare, after a full enquiry, that the company can meet its liabilities as they fall due and will not be rendered insolvent for one year from the declaration date; this declaration must be accompanied by an audited statement of assets and liabilities and confirmation that audited annual accounts and the balance sheet have been filed with the Registrar. The form requires company identification, board resolution date, signatures of the managing director and directors, verification before a commissioner of oaths or notary public, and attachments including the board resolution, the assets and liabilities statement, and the auditor's report.

Notice of approval of merger scheme requires filing and declarations confirming statutory approvals and compliance.
Form CAA.11 requires the transferee/resultant company to file a notice of approval of the scheme of merger with identification details of both companies, the relationship between parties, scheme particulars, and records of member and creditor approvals including dates and prescribed majorities. A director must declare that required notices were sent, objections addressed, requisite approvals obtained, legal proceedings will continue in the transferee, and that all section 233 requirements and rules have been complied with; the approved scheme and notices are to be attached.

Confirmation order under section 233 makes an approved merger or demerger scheme effective after member and creditor approval.
Form CAA.12 records confirmation that a proposed scheme of merger, amalgamation, transfer or division of undertaking, having been approved by members and creditors in accordance with the requirements of section 233, is confirmed and shall become effective from the stated effective date; the approved scheme must be attached and the order authenticated by signature and seal.

Central Government reference procedure to tribunal initiating company law proceedings with notice and documentary requirements.
Form template for a Central Government reference to the National Company Law Tribunal requiring the applicant's name and address, identification of persons entitled to notice and an opportunity to be heard, a concise statement of facts, the applicant's submissions, and a list of annexed supporting documents, together with signature, place and date to initiate the tribunal reference process.

Compulsory acquisition of minority shares permitted after supermajority approval; dissenting shareholders may apply to the Tribunal within one month.
Where a transferee company's offer has been approved by holders of not less than nine-tenths in value of the shares, the transferee intends to acquire the specified shares held by the addressee at the price paid to the approving shareholders. The notice states that a dissenting shareholder may apply to the Tribunal within one month; absent such an application or a contrary Tribunal order, the transferee is entitled and bound to acquire those shares on the stated terms.

Disclosure requirements for share transfer schemes between companies, including shareholdings, consideration and valuation details.
The form requires detailed disclosures for schemes transferring shares: corporate identifiers, company type, listing status, objects, capital and debt structure, promoters, directors and KMP, material interests and effects on those interests, and shareholdings in both companies with numbers and per share values. It mandates description of relations between companies, scheme terms, reasons for recommendation, form and total consideration, and where non cash consideration is involved, the share exchange ratio, valuation basis and particulars of shares; cash consideration requires stated sources of funds, and specified enclosures and a director declaration are required.

Auditor certification for company scheme filing confirms compliance with Companies Act conditions and provides required financial particulars.
Auditor's certificate confirming that a company filing a copy of a scheme under Section 233(2) meets the conditions of Rule 25(1A)(iii) of the Companies (Compromises, Arrangements and Amalgamations) Rules, 2016, with disclosure of paid-up share capital, free reserves, outstanding loans, outstanding debentures and outstanding deposits, signed by the auditor with name and membership number.

Foreign investment approval requirement declared in merger petitions, stating whether FEMA NDI prior approval is required and obtained.
Declaration under Rule 25A requires an authorised representative in a merger/amalgamation petition to state whether the company is not required to obtain prior approval under the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019, or is required to obtain such approval and has obtained and enclosed it; the form identifies merger parties and requires signature, date, place and the approval as an enclosure when applicable.

Registration procedure for creation or modification of security charges, including ARC assignments under SARFAESI, via Form CHG 1.
Form CHG 1 prescribes registration procedures and required particulars for the creation or modification of charge (excluding debentures), including modifications by an ARC or assignee under SARFAESI, requiring company identification, charge instrument details, type and description of charged property, maximum amount secured, particulars of charge holders, mandatory attachments of instruments, authorised declarations addressing compliance and delay, digital signatures by company and charge parties, and certification by a practising professional to enable statutory registration of charges.

Registration of charge confirms statutory recording of company security interests and allocation of Charge Identification Number.
Certificate confirms registration of a company's charge under Chapter VI of the Companies Act, 2013, recording company identity, charge particulars and date of creation, and stating the charge has been entered in the Register of Charges and assigned a Charge Identification Number in accordance with the statutory registration regime and rules.

Modification of charge registered confirming particulars and assignment of Charge Identification under Companies Act registration procedures.
Form CHG 3 certifies that a previously created charge has been modified as described in the filed particulars, and that the modification has been registered in the Register of Charges and assigned a Charge Identification Number in accordance with Chapter VI procedures of the Companies Act; the certificate identifies the company, the charge, and records the place, date and the signature of the registering official.

Satisfaction of charge requires Form CHG-4 filing with charge details, chargeholder confirmation, declarations and professional certification.
Form CHG-4 records company identification, charge particulars (creation/ modification dates, final secured amount and currency), date of satisfaction, and chargeholder/assignee details; requires a chargeholder's letter confirming satisfaction and optional attachments; prescribes late-filing rules (30-300 days with reasons; beyond 300 days requires Central Government application) and declarant confirmations regarding prejudice, subsequent charges, company status and pending litigation; mandates digital signature by authorised officers and certification by a practicing professional, and highlights penalties for fraud and false statements.

Satisfaction of charge under Companies Act certified, confirming that a registered charge has been fully discharged.
Memorandum provides the prescribed mechanism for certifying satisfaction of a registered charge under Chapter VI of the Companies Act, requiring company identifiers, the company name and Charge Identification Number and a statement that the specified charge has been satisfied in full on a stated date, given under hand and seal at the stated place and date and signed by the Registrar of Companies.

Notice of appointment or cessation of a receiver or manager: mandatory filing of Form CHG-6 with company, receiver, charge and attachment details.
Form CHG-6 prescribes statutory reporting for appointment or cessation of a receiver or manager, collecting company identifiers, filer role, particulars of the receiver/manager (PAN, name, address), dates of appointment/cessation, and whether the action is pursuant to a court order or an instrument. It requires disclosure of related charges, descriptions of affected property or income, and mandatory attachments (instrument and court order). The filing must be digitally signed by the appointing person and the receiver/manager, includes registry administrative fields, and highlights penal provisions for fraud and false statements.

Register of charges requirement mandates recording creation, modification and satisfaction of corporate charges with prescribed particulars.
Form CHG-7 establishes a mandatory register for charges requiring entries for charge identifier, creation and registration dates, property description, period and amount secured, charge holder details, terms and instrument descriptions, and separate fields to record modifications, satisfactions and reasons or facts for any filing delays.

Application for extension to file charge particulars and rectification of omissions or misstatements affecting registered charges.
Form CHG-8 enables condonation of delay or rectification of omissions/misstatements in registration particulars concerning creation, modification or satisfaction of charges. It requires company identity and charge particulars, the SRN/form reference, reasons for delay or error, and specified attachments (instrument, affidavit, charge-holder confirmation, board resolution, financials where applicable). Applicants must declare absence of prejudice to stakeholders, no subsequent charges on the same assets, and no pending winding-up or striking-off; the form must be digitally signed with required identification details.

Registration of debenture charges requires filing form CHG-9 with prescribed particulars, attachments and certification by a practising professional.
Form CHG-9 prescribes filing for registration, modification or rectification of charges on debentures, requiring company identifiers, SRNs and charge ID, detailed classification and particulars of charged assets, principal terms of the debenture and charge (including amount secured, rate, repayment and extent of charge), particulars of charge holder or trustee, and attachments of the charge instrument and authorising resolution. It mandates declarations by authorised officers and certification by a practising professional, with digital signature requirements and notice of applicable penal provisions for false statements.

Cost record maintenance: detailed rules require itemised cost measurement, assignment principles and exclusion of abnormal costs.
Form CRA 1 mandates detailed cost record maintenance and measurement rules for all major cost elements - materials, labour, utilities, direct expenses, overheads, repairs, fixed assets and finance costs - requiring records of receipts, issues and balances; valuation conventions for purchased, imported and self manufactured items; exclusion of imputed, finance and abnormal costs; treatment of subsidies and recoveries as reductions of cost; objective bases for assignment or apportionment to cost objects (cause and effect, benefits received, usage measures); amortisation where appropriate; and periodic cost statements reconciled with financial accounts.

Intimation of cost auditor appointment: companies must notify Central Government with auditor identity, scope, and financial year details.
Companies must notify the Central Government of cost auditor appointments using the CRA-2 form, specifying company identity and contact details, nature of filing (original, amalgamation, demerger, casual vacancy, new products or other), financial year, products/services covered, and the full particulars and scope of each cost auditor or firm. The form requires disclosure of changes from the prior year, SRNs of prior filings where applicable, attachment of the board resolution, and a declaration digitally signed by an authorised company representative.

Cost Audit Report (Form CRA-3) requires audited cost records, annexed cost statements, and auditor observations on compliance.
Form CRA-3 is the prescribed Cost Audit Report format under section 148 and rule 6(4) requiring the cost auditor to report whether necessary information was obtained; whether proper cost records and branch returns were maintained; whether records comply with the Act; whether an adequate internal audit system for cost records exists; and whether annexed cost statements present a true and fair view of cost of production, cost of sales and margin. The auditor must state if detailed unit and product/service wise cost statements are maintained and provide observations and suggestions; material deficiencies or qualifications must be indicated against relevant report paragraphs and based on verified data.

Cost Audit Report filing requires CRA-4 with XBRL attachments and prescribed company and auditor details.
Form CRA-4 mandates electronic filing of the Cost Audit Report and company explanations under section 148(6)/rule 6(6). It requires company identification, financial year details, SRN of cost auditor appointment, Board resolution date, classification of regulated/non regulated activities, full cost auditor/firm particulars, and disclosure of qualifications, reservations or adverse remarks. Filing must include an XBRL converted copy of the signed cost audit report with explanations for every qualification/reservation and a digitally signed declaration by an authorised representative, with notice of penalties for false statement or evidence.

Return regarding number of layers requires companies to disclose subsidiary layer counts, details, and a board authorised digital declaration.
Return regarding number of layers requires companies to report the number and layer wise details of subsidiary companies, including identification and percentage shareholding, and to provide a board authorised, digitally signed declaration that the information is true, complete and compliant with applicable rules; the eForm is filed electronically and recorded by the registrar on the company's statement of correctness.

Registration for CSR activities requires completing e form CSR 1 with entity details, documents, authorised signature and professional certification.
Registration for CSR activities is effected via e form CSR 1 pursuant to section 135 and rule 4(1) and (2) of the Companies (CSR Policy) Rules, 2014. The form specifies eligible entity types (section 8 companies, registered trusts, societies, government entities, entities under statute), requires disclosure of incorporation and contact details, PAN, authorised representatives, mandatory attachments (registration certificate and PAN), an internal authorising resolution, digital signature by an authorised officer, and certification by a practising professional who accepts liability under the Companies Act for false certification.

Corporate Social Responsibility reporting form requires disclosure of CSR committee, computation of 2% obligation, and project spending details.
Form CSR-2 requires company identification, financial year, triggers of CSR applicability, and CSR Committee disclosures; it mandates computation of CSR obligation (including 2% of average net profit, set offs and surplus) and detailed reporting of CSR expenditure by project (ongoing and other), mode of implementation, impact assessment, administrative overheads, unspent amounts, and transfers to Unspent CSR Account or Schedule VII funds, with required board authorization and statutory declarations.

Independent director databank application requires personal, educational, professional, and board information and updates, with signature and date.
Form DIR-1 is the prescribed application to include a person in the Independent Directors databank. It requires personal particulars, educational qualifications and training, a professional re sume with current and past positions and duties, total years of experience, disclosure of directorships held in the past five years, current directorship and committee membership counts, and provision for subsequent updates; the application is completed with a dated signature and printed name.

Consent to act as director requires statutory declaration of non-disqualification and prescribed personal particulars and attachments.
Form DIR-2 records statutory consent to act as a director and requires specified personal particulars including Director Identification Number, contact, PAN, occupation, date of birth, nationality and existing directorships and professional memberships. The consenting individual must declare absence of disqualification, no conviction or fraud or breach of duty in company or LLP management in the prescribed recent period, commitment to statutory limits on directorships, and state whether Ministry of Home Affairs security clearance is required or attached; signature and proof of identity and residence are required as attachments.

Director Identification Number application requires PAN/passport, identity and residence proofs, verification and company certification.
Form DIR-3 prescribes the procedure for allotment of a Director Identification Number before appointment, requiring PAN for Indian nationals (passport for foreigners), identity and residence proofs, a verification declaration and digital signature by the applicant, and certification by the appointing company/LLP; false statements and wrong certification attract statutory liability.

DIN application name requirement: use father's or grandfather's surname when applicant has a single name, with signed declaration.
Where an applicant's identity proof shows a single name, the mandatory last name field for a DIN application must be filled by using the father's surname; if the father's proof also lacks a surname, the grandfather's surname may be used. The applicant must provide a signed declaration stating name, parentage, address, the surname adopted for the application, solemnly affirm the truth of the statements, and confirm understanding of the cited Companies Act provisions.

Director Identification Number allotment: notify company with prescribed particulars and attachments promptly for corporate record.
Form DIR-3B requires a director to notify the company of the allotted Director Identification Number (DIN) by providing prescribed particulars: DIN, personal and contact details, designation and director type, chairmanship/executive status, category, nominee institution (if any), appointment date, details of other directorships/KMP positions, and specimen signature. A copy of the DIN allotment letter must be enclosed. The director must declare the basis and effective date of appointment, attach the relevant resolution and file copy of Form 32 evidencing the appointment.

Companies must file DIR-3C with detailed director and officer personal and appointment information and required declarations.
Form DIR-3C (and DIR-3CC) requires companies to file prescribed personal and appointment information for directors, managing directors, managers and secretaries under Section 157 and Rule 10A(2), including DIN, name, parentage, residential address, dates (birth, DIN approval, receipt of DIN-2/DIR-3B), designation, category, PAN for managers/secretaries, contact details, appointment date and full-/part-time status; attachment of DIN-2/DIR-3B where applicable; digital signing by an authorised officer; optional certification by a company secretary verifying records; board resolution authorisation; declarations of non-disqualification and no proclamation as offender; and notice of penalties under Section 448 and Section 449.

KYC of Directors requires DIN, PAN, identity and address verification with mandatory attachments and professional certification.
Form DIR-3-KYC requires directors to submit DIN, full personal particulars, PAN (mandatory for Indian nationals), identity and address details (Aadhaar, passport, voter ID, driving licence), OTP verification of contact details, and specified attachments. Directors must declare ownership of attached documents, absence of status as a proclaimed offender, and lack of any other DIN or DPIN; they must digitally sign and acknowledge liability for false statements. A practising professional must certify verification from originals (or attested foreign documents), confirm attachments, and sign, with criminal penalties indicated for false certification.

Director Identification Number verification: affidavit confirms identity, absence of disqualification and proclaimed offender status, and accepts penal liability for falsehoods.
Affidavit verification for Director Identification Number application requires the applicant to confirm that the particulars and attached, government-certified identity documents and photograph are true and belong to them; to declare absence of disqualification to serve as director and of any proclamation as an offender; to confirm no prior DIN allocation; and to acknowledge penal liability for false statements or omissions.

Director Identification Number surrender: form DIR-5 sets grounds, required particulars, and supporting-document obligations.
Form DIR-5 provides the procedure to surrender Director Identification Numbers on enumerated grounds, requires particulars of surrendered and retained DINs, identity particulars and PAN, and permits attachment of supporting documents including photograph; it also enables designation of a retained DIN to replace other surrendered DINs.

Director particulars update: DIR-6 mandates notifying specified identity and address changes with mandatory PAN and documentary proof.
Form DIR-6 requires notification to the Central Government of changes to a director's or designated partner's particulars, specifying amendable fields (name, parentage, DOB, gender, nationality, addresses, PAN, Aadhaar, passport, voter ID, driving licence, contact details, photograph and residential status), mandatory PAN for Indian nationals, documentary proof for changes, applicant verification and digital signature, practitioner certification obligations, and exposure to penal liability for false statements or incorrect certification.

Director identification number change affidavits require verified identity, certified documents and declaration of non disqualification and liability for false statements.
Form DIR-7 requires an applicant seeking change of DIN particulars to verify that Form DIR-6 particulars are true and match attached certified identity and address documents, to attach Gazette notification for name or date-of-birth changes where applicable, and to declare absence of director disqualification, non-status as a proclaimed offender, non-possession of another DIN, and acceptance of criminal and statutory liability for false statements or omissions.

Director intimation requires disclosure of past directorships and confirmation of any disqualification under section 164.
Form DIR-8 requires a director to notify the board of past and present directorships during the last three years with dates of appointment and cessation, and to confirm either absence of disqualification under section 164(1) or 164(2) in the previous financial year and at present, or to identify the company(ies) and grounds on which disqualification under section 164(1) or 164(2) arose; the form requires the director's identification details and dated signature under Rule 14(1).

Report by company for director disqualification requires specified director details, statutory grounds, attachments and authorised digital signature.
The company must report to the Registrar via the prescribed electronic form when a director becomes subject to Director Disqualification, specifying the director's identification and addresses, the statutory ground(s) for disqualification, effective date, offices held in the prior five years, corporate details, and attach supporting documents; filing must be authorised by board resolution, digitally signed by a prescribed officer, and includes a declaration subject to penalties for false statements.

Removal of director disqualification requires filing a prescribed application with specified grounds, evidence, and digital declaration.
The form prescribes an application process to remove a director's disqualification by providing director identification, company details, the statutory basis and specific grounds of disqualification, the date of disqualification, particulars and proof of violations or defaults that have been compounded or remedied, and a digitally signed declaration; it also records office processing information and notes penalties for false statements and false evidence.

Director resignation form DIR-11 files DIN, company details, effective date, attachments, declaration and digital signature.
Form DIR-11 files a director's resignation with the Registrar by recording DIN and company identifiers, appointment and filing dates, the effective date of resignation if specified, designation and category, reasons for resignation, and any alternate-director links; it requires attachments (resignation notice, proof of dispatch, company acknowledgement), a declaration of correctness, digital signature, and a statement whether confirmation from the company was received.

Appointments and changes of company directors and KMP require filing Form DIR-12 with prescribed particulars and declarations.
Form DIR-12 notifies appointment, cessation and changes of directors and KMP under the Companies Act and requires particulars (DIN/PAN, name, address, designation, category, appointment/cessation date), statement of interests, and alternate/nominee details. Filings must include prescribed attachments (appointment letters, consent, resignation, evidence of cessation, court orders), be digitally signed by an authorised officer using DIN/PAN or membership number, and include a practising professional's certification who accepts statutory liability for verification.

Director KYC requires DIR-3-KYC-WEB filings for identity, contact and address updates and DIN reactivation with verified documents.
Form DIR-3-KYC-WEB requires DIN holders to file for KYC compliance, contact and address updates, or DIN reactivation; provide authenticated identity and residence details (PAN, Aadhaar, passport, voter ID, mobile, email with OTP); attach residential proof and proof of changes; digitally sign a declaration confirming accuracy and timeliness; and, if certified by a practicing professional, have that professional verify originals and accept liability under Section 448 for wrongful certification.

Company deposit circulars must disclose deposit scheme particulars, financials, defaults, credit rating and directors' declarations.
Form DPT-1 mandates that a circular inviting deposits disclose company identity and management, particulars of the deposit scheme (authorisations, type, amounts, terms, schedule, purpose, credit rating and security), details of outstanding deposits and defaults, audited financials for the preceding three years, and a directors' declaration confirming compliance, remediation of prior defaults, the company's one year solvency assessment, permitted use of deposits, pari passu treatment of unsecured deposits and withdrawal rights on adverse credit rating.

Deposit trust deed obligations require security, trustee oversight and remedies to protect deposit holders on default.
The Deposit Trust Deed requires a detailed description of the deposit scheme and company undertakings to pay interest and principal; records the nature, rank and assets subject to any security, minimum cover, valuation and prohibition on further encumbrances without trustee approval; sets trustee appointment, remuneration and powers; imposes reporting covenants to protect depositors and restrict dividend payments until deposits are secured; and defines events of default and trustee remedies including possession, realisation, insurance claims and distribution of sale proceeds.

Return of deposits: companies must disclose outstanding deposits, liquid assets, and loans not considered deposits annually.
Form DPT-3 requires companies to report deposits and specified receipts not treated as deposits under the Companies (Acceptance of Deposits) Rules, including company identification, audited net worth and maximum deposit limit, detailed movements of secured and unsecured deposits, maturities, and liquid assets; tabulated disclosure of loans and receipts excluded from deposit treatment with ageing; particulars of trust deeds and charges; credit rating and prior filing references; and mandatory auditor certificate and authorised declarant signature with statutory penalties for false statements.

Statement regarding deposits existing on commencement of the Act requires companies to disclose deposit totals, breakdowns, and repayment arrangements.
Form DPT-4 requires companies to disclose total deposits outstanding on commencement, number of depositors, and a categorical breakdown (deposits due but unpaid; interest due but unpaid; deposits due but unclaimed; interest due but unclaimed; deposits not yet due). Companies must report deposits due in the next three months, describe arrangements for repayment, attach an auditor's certificate and list of depositors, and provide a board-authorised, digitally signed declaration acknowledging compliance and penal consequences for false statements.

Foreign company registration requires filing Form FC-1 with company, India office, authorised representative, and attachment details.
The substituted Form FC-1 (effective 23 January 2023) requires foreign companies to file detailed registration information: company identity and parent registration, registered office and principal place in India, other/previous places of business, authorised India-resident representative(s) and their identity and contact particulars, directors/secretary details, subsidiary/related party disclosures, permissions obtained, stamp duty particulars, and mandatory attachments (constitutional documents, authorisations, regulator approvals and identity proofs), concluded by a digitally signed declaration of compliance.

Return FC 2: statutory e form for foreign companies to report alterations in registration documents and related particulars.
Return FC 2 records statutory notifications of alterations by foreign companies under section 380(3) and rule 3(4), requiring identification of alteration type (charter/memorandum/articles/name, registered office, places of business in India, directors/secretary, authorised representatives), authorising board/general meeting details, dates and descriptions of alterations, and supporting attachments (board/general meeting resolutions, approval letters, translations, RBI intimation and audited financials). The authorised representative must digitally declare compliance with the Companies Act, 2013; note is made of penalties under Sections 448 and 449 for false statements or evidence.

Foreign company annual accounts and list of principal Indian business places must include audited accounts and specified statutory attachments.
Form FC-3 requires foreign companies to file annual accounts and a list of principal places of business in India, supplying company identification, details and addresses of Indian establishments, the accounting period and auditor's report date; Part A (Balance Sheet) and Part B (Profit & Loss for Indian operations) must be completed and attachments provided, including consolidated parent financials, audited balance sheet authenticated under section 381(1), related party, repatriation and transfer of funds statements, with digital signature and certification by an authorised representative.

Annual return of a foreign company: disclose registration, capital and securities, shareholding, charges, associated entities, and attachments.
Form FC-4 requires foreign companies to file an annual return disclosing registration details, balance sheet date, principal business activities, whether registers are kept in India, full capital and securities particulars (including shares, IDRs, share warrants, calls and discounts), shareholding pattern, associated Indian entities, debentures and indebtedness with charges, particulars of persons subject to statutory restrictions, and prescribed attachments; the authorised representative must digitally sign a compliance declaration.

Nomination by IDR Holder: procedure for designating a nominee to hold IDRs on the holder's death, with required particulars.
Form FC 5 prescribes the mechanism for Nomination by IDR Holder under the Companies (Registration of Foreign Companies) Rules, 2014, requiring foreign company identification and registration details, the holder's IDR particulars, and full nominee particulars (name, parent/spouse name, date of birth, gender, PAN, address). It contains a declaration by the holder that the nomination is voluntary, vests specified IDRs in the nominee on the holder's death, and remains effective until revoked by a subsequent nomination.

Oath for National Company Law Appellate Tribunal members requiring faithful, conscientious discharge of duties without fear, favour, affection or ill-will.
Form I prescribes that a Chairperson or member shall affirm or swear that they will "faithfully and conscientiously discharge" their duties to the best of their ability, knowledge and judgment, and do so "without fear or favour, affection or ill-will." The form requires signature, name, designation and entry of date and place as the attestation for assumption of office.

Oath of secrecy for National Company Law Appellate Tribunal members bars disclosure except for duty-related purposes.
Form prescribes an oath of secrecy for Chairperson and Members of the National Company Law Appellate Tribunal: they must not directly or indirectly communicate or reveal any matter brought under their consideration or becoming known to them in that capacity, except as required for the due discharge of their official duties; the form records signature, name, designation, date and place.

National Company Law Appellate Tribunal appointment: appointee affirms absence of prejudicial financial or other interests.
An appointee to serve as Chairperson or Member of the National Company Law Appellate Tribunal must solemnly affirm that they do not possess, and will not in future acquire, any financial or other interest likely to prejudicially affect their functioning in that office, by signing the prescribed Form III which records name, designation, date and place.

Conflict of interest declaration confirms appointed chairperson or member has no conflict or lack of independence.
A Companies Law requirement mandates that an appointed chairperson or member execute Form I to affirm absence of any conflict of interest or lack of independence in relation to their appointment as a formal attestation of independence and impartiality.

Oath of Office requires chairpersons and full-time members to faithfully discharge duties and uphold the Constitution and laws.
Form II prescribes an oath whereby an appointee as chairperson or full-time member solemnly affirms or swears to faithfully and conscientiously discharge duties to the best of their ability, without fear or favour, affection or ill-will, and to uphold the Constitution and the laws of the land.

Oath of secrecy requires chairpersons and full time members to keep Authority matters confidential, disclosure only for discharge of duties.
An oath imposes a confidentiality obligation on chairpersons and full time members of the Authority, prohibiting direct or indirect communication or revelation of matters coming to their attention, with disclosure permitted only as required for the due discharge of official duties; the form provides the required affirmation/swearing language.

Investor Education and Protection Fund Authority: prescribed statutory format for balance sheet, receipts/payments and income/expenditure with detailed schedules.
Statutory form prescribes the Balance Sheet, Receipts & Payments statement and Income & Expenditure account for the Investor Education and Protection Fund Authority with specified classified headings and cross-referenced schedules. It requires detailed schedules I-XXVI covering fund/capital balances, reserves, earmarked/endowment funds, secured and unsecured borrowings, deferred credit liabilities, current liabilities and provisions, fixed assets, investments (earmarked and other), current assets/loans/advances, income and expenditure subcomponents, illustrative significant accounting policies and contingent liabilities and notes on accounts, including separate disclosure of grants and amounts due within one year.

Pending share warrants compliance requires statutory declaration and professional certification for eForm filing under company law.
Form PAS-7 requires particulars of pending share warrants issued before the Companies Act, 2013, including government approval dates (if any), issue dates, certificate and distinctive share numbers, number of shares and details of persons to whom warrants were issued. The form mandates a board-authorised digital declaration of compliance and a certificate by a practicing professional verifying records, attachments, and that share warrant records are properly prepared and maintained; it also notes penalties for false statements and that the eForm is taken on file by the Registrar.

Surrender of share warrants required: failure prompts conversion and transfer of resulting shares to investor protection fund.
Form PAS-8 requires every bearer of pending share warrants to surrender warrants to the company for conversion into dematerialised shares; if warrants are not surrendered within the prescribed period, the company must convert them into shares and transfer those shares to the Investor Education and Protection Fund.

Company name reservation RUN form for change of name requires CRC approval and prescribed filings.
Reserve Unique Name (Form RUN/INC-4) is the electronic application for reserving or changing a company's name under the Companies Act, 2013 and Companies (Incorporation) Rules, 2014; it requires mandatory completion of specified fields (CIN, proposed name(s), comments), prescribed attachments and adherence to the instruction kit, after which the registry will check feasibility and communicate approval or otherwise electronically.

Winding-up petition: procedural requirements and necessary filings to seek company dissolution under companies law tribunal procedure.
A petition for the winding-up must provide the petitioner's identity and service address, the company's incorporation details, registered office, nominal and paid-up capital, and main objects; numbered paragraphs must set out facts supporting the petition and, if relevant, state conformity with contributory conditions. Petitions by the Registrar or a government-authorised person must annex the sanctioning order. The prayer requests winding-up by the Tribunal under the Companies Act and further just orders. Enclosures required include government authorisation where applicable and a statement of affairs in FORM WIN4 when filed by the company.

Disclosure of interest: liquidators must declare lack of interest or specify interests that may affect independence.
Form WIN 10 requires a provisional liquidator or company liquidator to notify the Registrar/Deputy Registrar by signed dated statement either that they have no interest in the company and nothing affecting their independence, or to set out any interests that may affect their independence; the form identifies the liquidator, the appointment/order date, and the petition particulars for filing before the Tribunal.

Winding up order directs liquidation under the Companies Act and places company assets under the liquidator's control.
Winding up orders under the Companies Act, 2013 direct the tribunal to wind up the company and appoint a provisional liquidator or Company Liquidator to take immediate charge of all property, effects, actionable claims, books and papers; require service of a sealed copy of the order on the company, mandated newspaper advertisement of the order, and service of a certified copy on the Registrar of Companies within one month; provide that petition costs be paid from company assets; and impose duties on persons in possession of company books, papers or assets to surrender them and assist the liquidator.

Notice to Company Liquidator: procedural obligations to deliver petition materials and submit audited books on winding up.
Form WIN 12 notifies the Company Liquidator of a tribunal winding up order, identifying the company, registered office, petitioner's representative and petition date, and may enclose the petition and affidavit. It informs the liquidator of the tribunal pronouncement and records accompanying documents. The form's note imposes a duty on those required to submit the company's books of account completed and audited up to the liquidator's order to attend the liquidator when appointed and provide all information he requires.

Winding up notification prompts Registrar of Companies to receive order particulars and trigger liquidation compliance obligations.
Notice requires communication to the Registrar of Companies of a tribunal winding up order with specified particulars-company name, registered office, petitioner's representative and petition date-and, unless previously furnished, copies of the petition and supporting affidavit. It triggers compliance duties: responsible persons must present books of account completed and audited up to the order date to the Company Liquidator and attend as directed, and the Registrar must notify the stock exchange if the company is listed.

Winding up order: formal notice recording a Tribunal directive to wind up a company and trigger statutory procedures.
Form template recording a Tribunal order that a named company be wound up under the Companies Act, 2013, specifying the company name, incorporation basis, petition numbers, date of order and petitioner's representative; serves to communicate the Tribunal's directive and to satisfy procedural filing and publication requirements for compulsory winding up.

Leave to commence proceedings under section 279: application form requires company and applicant particulars before tribunal consideration.
FORM WIN 15 is a standardized application for leave to commence or continue proceedings against a company under winding up or provisional liquidation. It requires the applicant's full name, description, address for service, the company's incorporation details, registered office, nominal and paid-up capital, and the date of the Tribunal's winding up order or appointment of a provisional liquidator, together with particulars of the suit or proceeding sought to be instituted or continued.

Company Liquidator report requires detailed disclosure of assets, liabilities, contributories and fraud opinion to the tribunal.
Report of the Company Liquidator under section 281(1) requires a comprehensive account to the Tribunal of nominal and issued capital, unpaid calls, and estimated asset values including cash, bank balances, negotiable securities, debts receivable, movables, immovables and intellectual property, with identification of assets specifically pledged and particulars of securities. The report must classify liabilities (fully secured, partly secured, preferential, debenture holders, unsecured), provide contributory lists and amounts, and disclose contracts, group relationships, litigation, causes of failure and the liquidator's opinion on any fraud in promotion or formation.

Provisional list of contributories: required listing of members liable in winding up with share and payment details in prescribed form.
Provisional list of contributories records persons liable to be placed on the contributory list in a winding up, compiled from company books and specifying each person's address, number of shares or extent of interest, amount called up and amount paid up. It separates contributories in their own right from those included as representatives or persons liable for others' debts, and requires the company liquidator's signature on the prescribed form to create an itemised record for the winding up process.

Notice to contributory: liquidator fixes date to settle list of contributories and states shares and calls.
The company liquidator must give notice fixing the date, time and place to settle the list of contributories and must state the character of inclusion, number of shares or extent of interest, and the amounts called up and paid up at commencement of winding up; unless sufficient cause is shown at the hearing the person will be included in the list as stated.

Posting of notices fixing contributories' settlement date establishes sworn proof of service with certificate of posting attached.
Affidavit form to attest that, on a specified date, the deponent dispatched to each person on the provisional list of contributories prepared by the Company Liquidator a prescribed notice containing tabular particulars of each recipient's identity, capacity and share interest, and that the notices were sent by prepaid post or speed post with the post office certificate of posting annexed as proof of service.

Company winding-up petition: special resolution and financial facts seek Tribunal winding-up and consequential orders.
The petition requires factual showing that continuation of an existing voluntary or Tribunal winding-up is contrary to creditors' or contributories' interests; confirms a duly passed special resolution at a general meeting; sets out the company's financial position and circumstances leading to the resolution; prays for winding-up by the Tribunal under the Companies Act and for such other just orders; and attaches the notice of meeting, copy of the resolution, and statement of affairs.

List of contributories settled by tribunal records inclusion, exclusion, and amounts called up and paid up for shares.
List of contributories settled by the Tribunal certifies which persons are included or excluded as contributories in a company winding up, separating contributories in their own right from those liable as representatives, and requires for each name the address, character of inclusion, extent of shares or interest, date of inclusion or exclusion, and the amounts called up and paid up at the commencement of winding up. The Registrar of the Tribunal signs the certificate and the form includes a First Schedule (two parts) and a Second Schedule for excluded provisional entries.

Notice of inclusion on contributories list: right to apply to Tribunal within fifteen days after service.
Notice by the Company Liquidator certifying final settlement of the list of contributories and informing the addressee of inclusion, the character and number (or extent) of shares or interest and amounts called up and paid up. It states that any application to vary the list or exclude the name must be made to the Tribunal within fifteen days from service of the notice and that the list may be inspected at the Registrar of the National Company Law Tribunal during office hours.

Affidavit of service confirms delivery of statutory notice to listed contributories with postal proof attached.
Affidavit of service records formal delivery of a statutory notice to each contributory listed in the liquidator's settled schedule, with the deponent affirming service of a true copy and insertion on each copy of list number, name, description, address, capacity, shareholding or interest, and called-up and paid-up amounts; service is effected by registered post/speed post with annexed postal receipts and acknowledgements, and the affidavit must note returned unserved notices or missing acknowledgements.

Advisory committee appointment: form records creditor and contributory votes and names to assist the company liquidator.
Report form for meetings under section 287(3) requires the Company Liquidator, as chairman, to record summons by advertisement, creditor attendance by admitted proofs of debt, contributory attendance by shares/votes, whether an advisory committee to assist the liquidator is to be appointed, names of committee members, detailed voting breakdowns, and signature of the Company Liquidator.

Advisory committee membership dispute Tribunal directions sought on selection of members; creditors and contributories may be heard.
The Company Liquidator has applied to the Tribunal for directions on who shall constitute the advisory committee after contributories did not accept the creditors' decision on committee composition. The notice advertises the Tribunal hearing and permits any creditor or contributory to appear and make representations regarding the membership and composition of the advisory committee.

Meetings of creditors and contributories determine advisory committee membership; proofs and proxies must be lodged before scheduled meetings.
Form WIN 25 notifies separate meetings of creditors and contributories to determine and express views on advisory committee membership; creditors must lodge proofs of debt with the Company Liquidator by the prescribed deadline to vote, and contributories and creditors must lodge proxies and proofs by stated times. The form requires venue, date and time particulars, a statement on the company's statement of affairs and specifies that the contributories' meeting should be fixed within fourteen days of the creditors' meeting.

Notice of creditors' meeting: creditors must lodge proofs and proxies by prescribed deadlines to participate and vote.
Notice convening a creditors' meeting under section 287(5) of the Companies Act, 2013 (Form WIN 26) for the purpose of determining members of an advisory committee; creditors must lodge proofs of debt and proxies with the Company Liquidator by prescribed deadlines to be entitled to vote. The company's statement of affairs, if lodged, is open for inspection at the Company Liquidator's office on payment of the prescribed fee.

Contributories' meeting calls for views on advisory committee membership and prescribes inspection and proxy lodging requirements.
Notice convenes a contributories' meeting under section 287(5) to consider the creditors' decision on advisory committee membership and to allow contributories to express views; it specifies meeting date, time and venue, notes availability of the company's statement of affairs for inspection at the Company Liquidator's office on payment of the prescribed fee, encloses general and special proxy forms, and requires proxies to be lodged with the Company Liquidator by a stated deadline.

Meeting notice for creditors requiring lodging of proxies with the Company Liquidator before the stated deadline.
Notice convocates a meeting of creditors or contributories under the Companies Law, stating the meeting's time and place and requiring insertion of the agenda. It attaches general and special proxy forms and requires that proxies to be used at the meeting be lodged with the Company Liquidator by the stated cut off time prior to the meeting. The notice is dated and signed by the Company Liquidator.

Notice of Meeting: creditors' meeting under Companies Law requires agenda disclosure and proxy lodgement with the liquidator.
A notice template for convening a meeting of creditors or contributories under the Companies Law requires insertion of place, date and time and the meeting agenda. It instructs that general and special proxy forms are available from the Company Liquidator and that proxies must be lodged with the Company Liquidator by the stated deadline. The notice must be dated and signed by the Company Liquidator and is presented as Form WIN 29.

Affidavit verifying petition requires authorised officer to affirm which statements are from knowledge and which are on belief.
Affidavit verifying a petition must be sworn by a natural person or an authorised company officer who states which petition paragraphs are true to their knowledge and which are true on information and belief, confirms their authority to depose when acting for a company, and executes a solemn affirmation specifying place and date.

Notice to company officers requires attendance at creditors' or contributories' meeting and provision of information.
Notice requires company officers to attend a creditors' or contributories' meeting convened under the Companies Law, specifying company and petition details, date, time and place, and obliging officers to give such information as the meeting may require; the form is identified as FORM WIN 30 and is dated and signed by the Company Liquidator.

Affidavit of notice posting confirms prescribed service of meeting notices to creditors, contributories and officers by post and advertisement.
Affidavit attesting that the declarant sent to each creditor and, where applicable, each contributory a notice of the time and place of the respective meeting(s) addressed according to names and last known addresses in company records, that notices were also sent to listed company officers, that transmission was by prepaid posting at a post office on the stated day before the specified hour, and that, if used, newspaper advertisement particulars and copies are annexed.

Nomination of Chairman: liquidator appoints and deputes a nominee to chair creditors' meetings and exercise proxies.
Form WIN 32 enables a company liquidator to nominate and depute an individual to serve as chairman of a creditors' or contributories' meeting, identifying the nominee and meeting particulars and authorising the nominee to attend and exercise any proxies held by the liquidator.

List of creditors present: record attendance and proofs to establish voting and share representation at meetings.
Form WIN 33 is a procedural register used in tribunal-related company meetings to record the names of creditors or contributories present or represented, the amounts of proofs or share and vote holdings, attendance mode (in person or by proxy), and a total count; it is completed for meetings linked to company petitions and signed by the company liquidator.

Report of creditors' meeting requirement; records attendance, proofs of debt, voting tallies, resolutions, and liquidator certification for company proceedings.
The Company Liquidator, as chairman, must report the meeting convened under order by advertising the notice, stating date, time and venue; record attendees (creditors or contributories) present or by proxy and the proofs of debt or shares admitted for voting; set out the question(s) submitted and the resolutions proposed; and provide a tabulation of votes for and against by number and amount (or by shares and votes). The report must be dated and certified by the Company Liquidator on Form WIN 34 as the official record of the meeting's results.

General proxy appointment allows creditors or contributories to appoint a proxy, including the liquidator or chair, to vote.
A standard form of general proxy allows a creditor or contributory to appoint an individual to vote on their behalf at a creditors' or contributories' meeting, including adjournments, and must be dated and signed. The form permits appointment of the Company Liquidator or the meeting Chairman as proxy; firm proxies must show the trading name and partner signatory, corporate proxies must be under seal or an authorised officer's signature, and the completed proxy must be lodged with the Company Liquidator within the time stated in the meeting notice.

Special proxy appointment for creditor or contributory voting, specifying resolution, execution formalities, and lodging requirements.
Form WIN 36 sets out the special proxy for a creditor or contributory to vote on a specified resolution at a Tribunal convened meeting, requiring identification of appointor and proxy, specification of the resolution and vote direction, dating and signature. Notes permit appointment of the Company Liquidator or chairman as proxy, prescribe firm and corporate execution formalities, require lodging the signed proxy with the Company Liquidator within the notice period, and allow recording of instructions on amendments.

Winding up progress report required under Companies Act to detail meetings, decisions, actions, and pending matters each quarter.
Quarterly statutory report (FORM WIN 37) requires the company liquidator to report meetings held (number, dates, class, agenda), decisions taken, steps taken to proceed with winding up, pending actions required to complete winding up, and any other important information; the report must be signed by the company liquidator and submitted with the petition record for tribunal oversight.

Conflict of interest disclosure required from appointees assisting company liquidators; must affirm independence or disclose interests.
Declaration under section 291 requires a professional appointed to assist a Company Liquidator to state either an absence of a conflict of interest or to disclose any interest affecting independence, including identification and attested solemn declaration, enabling assessment of impartiality in performance of duties.

Winding-up register centralises liquidation procedural dates, asset realisation and reporting obligations to record progress and distributions.
Form WIN 38A is a Register of Liquidations template requiring entries for petition and winding-up dates, appointments and communications concerning provisional and company liquidators, filing of statements of affairs and liquidator reports, creditor and contributory lists, calls, filing of accounts, dates and rates of dividends and capital returns, dissolution filings, and detailed asset schedules (cash, bank balances, investments, immovable and other property) with estimated values, progressive realisations, liquidation costs and disposition of books and papers.

Central Cash Book procedures ensure accurate liquidation cash management and monthly reconciliation and verification of receipts, payments and vouchers.
The Central Cash Book is the consolidated register for all liquidations under the Company Liquidator; it requires chronological recording of receipts and payments with full particulars, immediate entry of cash and cheques under Cash or Bank, reversal of dishonoured cheques, and separate challans per company for bank remittances. Payments require consecutively numbered vouchers and machine-numbered receipts; trading and dividend aggregates are entered as prescribed. Daily balancing, monthly cash verification and personal attestation by the Liquidator, monthly bank reconciliation, and a monthly consolidated balance tally with certification are mandatory.

Company cash book procedures require separate ledgers, posting from receipts and monthly reconciliation with the central cash book.
Form WIN 38C prescribes a Company Cash Book requiring a separate cash book per company, posting entries from receipts and vouchers, indicating the head of account in particulars for General Ledger posting, applying Central Cash Book rules to Bank and Cash columns, and monthly reconciliation of aggregate Cash and Bank balances with the Central Cash Book.

General ledger maintenance requires monthly reconciliation and posting from cash book to ensure balances agree during company liquidation.
Maintain a General Ledger for a company in liquidation with specified heads of account and post entries from the Company's Cash Book. The ledger should include heads such as property, investments, book debts, rents, interest, advances, establishment, legal charges, taxes, fees, other expenses, suspense, secured creditors and dividend account. Totals of debit and credit balances must be reconciled with cash and bank balances and tallied monthly to ensure agreement.

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.