Section 191(1) in Companies (Winding Up) Rules, 2020
(1)Every duly authorised officer of the Central Government and save as otherwise provided by these rules every person who has been a director or officer of a company which is being wound up shall be entitled free of charge at all reasonable times to inspect the file of proceedings of the liquidation and to take copies or extracts from any document therein on payment at the rate of five rupees per page to be furnished with such copies or extracts.