Section 80(1) in Companies (Winding Up) Rules, 2020
(1)The Company Liquidator shall maintain the following books of accounts so far as may be applicable in respect of the company under winding up:(a)Register of Liquidations in Form WIN 38 A;(b)Central Cash Book in Form WIN 38 B;(c)Company's Cash Book in Form WIN 38 C;(d)General Ledger in Form WIN 38 D;(e)Cashier's Cash Book in Form WIN 38 E;(f)Bank Ledger in Form WIN 38 F;(g)Register of Assets in Form WIN 38 G;(h)Securities and Investment Register in Form WIN 38 H;(i)Register of Book Debts and Out standing's in Form WIN 38 -I;(j)Tenants Ledger in Form WIN 38 J;(k)Suits Register in Form WIN 38 K;(l)Decree Register in Form WIN 38 L;(m)Sales Register in Form WIN 38 M;(n)Register of Claims and Dividends in Form WIN 38 N;(o)Contributors Ledger in Form WIN 38-O;(p)Dividends Paid Register in Form WIN 38 P;(q)Suspense Register in Form WIN 38 Q;(r)Documents Register in Form WIN 38 R;(s)Books Register in Form WIN 38 S;(t)Register of unclaimed dividends and undistributed assets deposited into the companies liquidation account in the Bank in Form WIN 38 T, and in maintaining the registers and books mentioned above the Company Liquidator shall follow the instructions contained in the respective forms provided for the said books and registers.
