Section 80(4)(a) in Companies (Winding Up) Rules, 2020
(a)Where the Company Liquidator is authorised to carry on the business of the company he shall keep separate books of account in respect of such business and such books shall as far as possible be in conformity with the books already kept by the company in the course of its business and the Company Liquidator shall incorporate in the winding up cash book and in the company's cash book the total weekly amounts of the receipts and payments on such trading account.