Contents:

DIVISION I: Winding Up under Companies Act

• Chapter 1    Winding Up under the Companies Act, 2013
• Chapter 2    Meetings of Creditors and Contributories
• Chapter 3    Registers, Books of Account, Bank Account, Investments and Audit
• Chapter 4    Winding Up by Tribunal (Other than Summary Winding Up) Debts and Claims against Company
• Chapter 5    Attendance and Appearance of Creditors and Contributories
• Chapter 6    Collection and Distribution of Assets and calls in Winding Up by Tribunal
• Chapter 7    Examination under sections 299 and 300 and Application against Delinquent Directors, Promoters and Officers of the Company
• Chapter 8    Disclaimer of Property and Compromise or Abandonment of Claims
• Chapter 9    Sale by Company Liquidator
• Chapter 10  Dividends and Returns of Capital in Winding Up by Tribunal
• Chapter 11  Termination of Winding Up
• Chapter 12  Payment of Unclaimed Dividends or Undistributed Assets into the Company Liquidation Dividend and Undistributed Assets Account in a Winding Up
• Chapter 13  Costs and Fees
• Chapter 14  Summary Procedure for Liquidation and Inspection of File
• Chapter 15  Specimen Forms under Companies (Winding Up) Rules, 2020

DIVISION II: Voluntary Winding Up under Insolvency and Bankruptcy Code

• Chapter 1    Voluntary Liquidation of Corporate Entities — An Introduction
• Chapter 2    Voluntary Liquidation Process
• Chapter 3    Voluntary liquidation proceedings
• Chapter 4    Closure of Foreign Companies — Branch Office, Liaison Office and Project Office established in India
• Chapter 5    Adjudicating Authority for Corporate Persons
• Chapter 6    Offences and Penalties
• Chapter 7    Specimen Formats useful during Voluntary Liquidation of Corporate Entities
• Chapter 8    Specimen Letter of Engagement for Liquidator
• Chapter 9    Practice Pointer Issues and the Liquidator
• Chapter 10  Voluntary liquidation of a corporate person under IBC – Ready Reckoner
• Chapter 11  Information Utility Services
• Chapter 12  Documents required for Voluntary Liquidation Process – a checklist

DIVISION III: Accounting and Auditing

• Chapter 1    Preparation of Financial Statements when going concern does not apply
• Chapter 2    Guidance Note on Reports or Certificates for Special Purposes (Revised)

DIVISION IV: Liquidation and Taxation Aspects

• Chapter 1    Liquidation of Corporate Persons and Income Tax Act
• Chapter 2    Liquidation of Corporate Persons and GST Law
• Appendix 1 National Company Law Tribunal Rules, 2016 (relevant extracts)
• Appendix 2 Companies (Winding Up) Rules, 2020