Rule - 94, Part-II, The Companies (Winding Up) Rules, 2020
Rule - 94, Part-II, The Companies (Winding Up) Rules, 2020
Registry to send copy of account to auditor
As soon as the accounts are filed, the Registry shall forward to the auditor one copy thereof for purposes of audit with a requisition in Form WIN 42 requesting that the accounts may be audited and a certificate of audit be submitted to the Tribunal not later than one month from the date of receipt of the copy of the account as required under sub‐section (3) of section 294:
Provided that the accounts need not be got audited where the total transaction during the period is for ten thousand rupees or less.
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