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 1] [Section 497(1)] [Section 497] [Entire Act] Union of India - Subsection Section 497(1)(a) in The Companies Act, 1956 (a)make up an account of the winding up, showing how the winding up has been conducted and the property of the company has been disposed of; and