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    <title>Provisions applicable to members’ winding up Final meeting and dissolution Scrutiny of accounts of companies in liquidation Filing of income tax clearance certificate</title>
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    <description>If income tax or sales tax clearance certificates cannot be furnished but there are no other objections, the official liquidator may obtain an affidavit from the voluntary liquidator stating the company does not owe income tax or sales tax; if the official liquidator has doubts before submission of his report, he should refer the matter to the concerned tax authority or income tax officer to ascertain the position and decide the course of action.</description>
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      <description>If income tax or sales tax clearance certificates cannot be furnished but there are no other objections, the official liquidator may obtain an affidavit from the voluntary liquidator stating the company does not owe income tax or sales tax; if the official liquidator has doubts before submission of his report, he should refer the matter to the concerned tax authority or income tax officer to ascertain the position and decide the course of action.</description>
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