Income Tax Act 2023
Section 337 - Proceeding against Companies under Liquidation
(as updated till Finance Act 2024)
Notwithstanding anything contained in the Companies Act, 1994 (Act No. 18 of 1994), “leave of the Court” shall not be required for continuing any proceeding, or commencing any proceeding, under this Act against a company in respect of which a winding up order has been made or provisional liquidator appointed.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.