Section 345 of Companies Act, 2013 – Books and papers of company to be evidence

  • Updated Till : November 30, 2022

SECTION 345. BOOKS AND PAPERS OF COMPANY TO BE EVIDENCE

[Effective from 15th December, 2016]

Where a company is being wound up, all books and papers of the company and of the Company Liquidator shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purporting to be recorded therein.

 

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