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[Cites 0, Cited by 0] [Section 327(6)] [Section 327] [Entire Act]

Union of India - Subsection

Section 327(6)(c) in The Companies Act, 2013

(c)the expression “relevant date” means—
(i)in the case of a company being wound up by the Tribunal, the date of appointment or first appointment of a provisional liquidator, or if no such appointment was made, the date of the winding up order, unless, in either case, the company had commenced to be wound up voluntarily before that date; and
(ii)in any other case, the date of the passing of the resolution for the voluntary winding up of the company.