Section 22(3) in Companies (Winding Up) Rules, 2020
(3)The Tribunal on receiving an application under sub-rule (2) shall by an order direct such promoters key managerial personnel or other person (including contractual counter party supplier service provider or auditor) -(a)to provide the information requested by the liquidator; and(b)to comply with the instructions of the liquidator and to cooperate with him in collection of information and taking custody of the assets properties and books of accounts.
