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Union of India - Section

Section 113 in Companies (Winding Up) Rules, 2020

113. Affidavit.

- For the purpose of his duties in relation to the admission of proof of debts where applicable the Company Liquidator may take affidavits and the Company Liquidator may at his discretion dispense with this requirement and he may also permit the taking of an affidavit or undertaking in lieu of an oath.