Bye-law 5, Insolvency and Bankruptcy Board of India (Licensing of The winding up of a company) Bye-laws, 2020 [S2Z-SD5]
As at 7 September 2026. In force from 16 July 2020.
Returns.—Every liquidator shall furnish to the Registrar of Companies, within one hundred and eighty days of the close of each year, a return in Form INC-1 of the winding up of a company carried on during that year.
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