Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 347(1)] [Section 347] [Entire Act] Union of India - Subsection Section 347(1)(b) in The Companies Act, 2013 (b)in the case of voluntary winding up, in such manner as the company by special resolution with the prior approval of the creditors direct.