Companies Act, 2013
Chapter XX
Winding Up
270. Modes of winding up.
1. The winding up of a company may be either—
a. by the Tribunal; or
b. voluntary.
2. Notwithstanding anything contained in any other Act, the provisions of this Act with respect to winding up shall apply to the winding up of a company in any of the modes specified under sub-section (1 ).