Section 147(1) in Companies (Winding Up) Rules, 2020
(1)If a person examined before the person or authority appointed by the Tribunal refuses to answer to the satisfaction of such the person or authority any question which he may put or allow to be put such the person or authority shall forthwith report such refusal to the Tribunal and upon such report being made the person in default shall be in the same position and be dealt with in the same manner as if he had made default in answering before the Tribunal.
