Provisions applicable to members’ winding up Final meeting and dissolution Scrutiny of accounts of companies in liquidation Filing of income tax clearance certificate

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....up ‑ Final meeting and dissolution ‑ Scrutiny of accounts of companies in liquidation ‑Filing of income‑tax clearance certificate The Official Liquidator, Allahabad had pointed out that during the scrutiny of accounts under section 497/509 of companies in liquidation, cases came up where the voluntary liquidator is not in a position to furnish the income‑tax or sales....