Rules explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Rules 139 to 149 of the Companies (Winding Up) Rules, 2020 set out how a person connected with a company being wound up by the Tribunal is summoned and examined under sections 299 and 300 of the Act: who applies, how the summons is served, who may question, how the notes are kept, and what happens if the person refuses to answer. They are stated as amended up to 24 January 2020 (in force from 1 April 2020), with no amendment listed by MCA, per the MCA e-book; later amendments should be checked.
An application for examination under section 299 is made on Form WIN 61, may be heard ex parte, and leads to a summons in WIN 63 served at least seven days before the examination. The Company Liquidator conducts the examination and the notes are not open to inspection by others. An examination under section 300 is held before the Tribunal (or an authority it names), with advertisement and notice at least seven clear days ahead. A person who refuses to answer is reported to the Tribunal on Form WIN 67.
Where these rules fit
The Act's provisions on summoning and examining directors and others are in Sections 299–300 of the Companies Act, 2013. These rules supply the procedure. They follow the calls rules in Rules 131–138 and are followed by Rules 150–155, on arrest and applications under sections 339 and 340.
Anyone summoned for examination, or a liquidator preparing an application, can take advice on the procedure through legal dispute resolution.
Rule 139: application under section 299
139(1). The application may be made ex parte. If someone other than the Company Liquidator applies, notice goes to the Company Liquidator.
139(2). The application is in Form WIN 61. If the Company Liquidator applies, it carries a statement signed by him setting out the facts. If anyone else applies, it is supported by that applicant's affidavit stating the matters on which examination is sought and the grounds.
Rule 140: directions at the hearing
If satisfied that there are grounds, the Tribunal may order a summons against the named person, for his examination, for the production of documents, or both. Unless the Tribunal directs otherwise, the examination is held in Chambers. The order is in Form WIN 62.
Rule 141: service of summons
The summons is in Form WIN 63 and is served in the mode referred to in section 20 of the Act, on the person to be examined not less than seven days before the examination date. If it is served in person, a reasonable sum for his expenses, fixed by the Tribunal or Registry with due regard to the scale of fees in force in the Tribunal, is paid or tendered with it. If it is served by registered post, that sum is sent by postal money order.
Rule 142: conduct of the examination
- 142(1). The Company Liquidator conducts an examination under section 299. The Tribunal may, for reasons it thinks fit, entrust the conduct to a contributory or creditors; even then the liquidator may be present in person or by authorised representative, take notes for his own use, and put such questions as the Tribunal allows.
- 142(2). Apart from that, only the Company Liquidator and his authorised representative take part. The person examined may have his own authorised representative, who may re-examine the witness. The Tribunal may allow a creditor or contributory to attend on conditions.
- 142(3). The witness, or someone for him, may take notes if he gives the Tribunal an undertaking that the notes will be used only for re-examination. At the end, unless the Tribunal directs otherwise, the notes are handed to the Tribunal for destruction.
Rule 143: notes of deposition
Notes of the deposition of a person examined under section 299 are signed by him and lodged in the Registry. They are not open to inspection by any creditor, contributory or other person except the Company Liquidator, and no copy or extract is supplied to anyone but the Company Liquidator without an order of the Tribunal. The Tribunal may give general or special directions on custody, inspection and copies.
Rule 144: order for examination under section 300
An examination under section 300 is held before the Tribunal. The Tribunal may direct that the whole or part be held before any person or authority named in its order. If the date is not fixed in the order, the Company Liquidator takes an appointment from the Tribunal or that person or authority. The order is in Form WIN 64. The Tribunal may, in the order or later, direct the specific matters on which the person is to be examined (rule 144(2)).
Rule 145: notice of examination
Not less than seven clear days before the date fixed, the Company Liquidator gives notice to creditors and contributories by advertisement in Form WIN 65, in newspapers the Tribunal directs. Within the same period he serves, personally or by registered or speed post, a notice in Form WIN 66 on the person to be examined, stating the date, the hour and the officer before whom it is held, with a copy of the order. An adjournment need not be advertised or notified unless the Tribunal orders it.
Rule 146: adjournment to the Tribunal
If the person or authority appointed by the Tribunal thinks the examination is being unduly or unnecessarily protracted, or for any other sufficient cause should be held before the Tribunal, he may adjourn the examination or any part of it to the Tribunal and report. The Tribunal may then hold the examination itself or pass such orders as it thinks fit.
Rule 147: contumacy
If a person refuses to answer, to the satisfaction of the person or authority appointed, any question put or allowed, that person or authority reports the refusal to the Tribunal forthwith. The person in default is then in the same position as if he had made default in answering before the Tribunal. The report is in writing, sets out the questions and any answers, notifies the person of the date to attend the Tribunal, and is in Form WIN 67. The Tribunal may take such action as it thinks fit.
Rule 148: notes of examination
After being signed as section 300(7) requires, the notes of every examination form part of the records of winding up. The Company Liquidator, the person examined, or a contributory of the company may obtain a copy from the Tribunal on payment of five rupees per page.
Rule 149: application under section 300(5)
A person ordered to be examined who applies under section 300(5) to be exculpated from charges made or suggested against him does so on notice to the Company Liquidator and to such other persons as the Tribunal may direct.
Drafting note. Rule 143 keeps section 299 notes away from everyone but the Company Liquidator, while rule 148 lets the person examined and contributories obtain a copy of the notes of every examination, after signing under section 300(7), on payment. Read the two rules together with the section each refers to.
Example. The Company Liquidator of Zenith Textiles Ltd applies in WIN 61, with his signed statement, to examine its former finance head, Anil Rao. The Tribunal orders a summons. Anil is served at least seven days ahead and is paid a reasonable sum for expenses. He may bring his own authorised representative, who may re-examine him. His signed notes are lodged with the Registry and are open only to the Company Liquidator unless the Tribunal orders otherwise.
Process at a glance
| Step | Rule | Who | Period as printed | Form |
|---|---|---|---|---|
| Application for section 299 examination | 139 | Liquidator or other applicant | Ex parte allowed | WIN 61 |
| Order for summons | 140 | Tribunal | None | WIN 62 |
| Service of summons | 141 | Tribunal Registry or liquidator | Not less than seven days before | WIN 63 |
| Section 300 order | 144 | Tribunal | None | WIN 64 |
| Notice to creditors, contributories and the person | 145 | Liquidator | Not less than seven clear days before | WIN 65, WIN 66 |
| Report of refusal to answer | 147 | Person or authority appointed | Forthwith | WIN 67 |
| Copy of notes | 148 | Tribunal | None | Five rupees per page |
Need help with an examination or summons?
If you have been summoned, or are a liquidator or creditor preparing to seek an examination, we can walk through the application, the notice periods and your rights at the examination. A short consultation on legal dispute resolution is a good place to start.
Key takeaways
- A section 299 application is in WIN 61 and can be heard without notice to the person summoned.
- The Company Liquidator conducts the section 299 examination unless the Tribunal entrusts it to someone else.
- Summons need at least seven days, and section 300 notices at least seven clear days.
- Notes of section 299 depositions are closed to everyone but the liquidator unless the Tribunal orders otherwise.
- Refusal to answer is reported at once in WIN 67 and the person is treated as in default before the Tribunal.
Read next
- Rules 131–138 of the Winding Up Rules: calls on contributories
- Rules 150–155 of the Winding Up Rules: arrest and sections 339–340
- Sections 299–300: summons and examination of directors and others
Disclaimer: Based on the Companies Act, 2013 rules named above as consolidated in the MCA e-book (consulted on 3 October 2026), with the later notifications the article names. Later amendments, fees, forms and the Companies Act, 2013 provisions referred to should be checked. This article is general information, not legal advice; check the official text before acting.