WINDING UP OF COMPANIES – LAW, ACCOUNTING & TAXATION 2020 By CA. Kamal Garg

WINDING UP OF COMPANIES – LAW, ACCOUNTING & TAXATION

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

WINDING UP OF COMPANIES – LAW, ACCOUNTING & TAXATION

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

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