The Companies Act, 1956
439A. Statement of affairs to be filed on winding up of a company.
1[439A. Statement of affairs to be filed on winding up of a company.(1) Every company shall file with the Tribunal a statement of its affairs along with the petition for winding up.
(2) Where a company oppose a petition for its winding up, it shall file with the Tribunal a statement of its affairs.
(3) The statement of affairs referred to in sub-section (1) or sub-section (2) shall be accompanied by
(a)the last known address of all directors and company secretary of such company;
(b)the details of location of assets of the company and their value;
(c)the details of all debtors and creditors with their complete addresses;
(d)the details of workmen and other employees and any amount outstanding to them;
(e)such other details as the Tribunal may direct.]
1. Ins. by Act 11 of 2003, sec. 55.