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s. 225

Proceedings against companies under liquidation

Administration

Proceedings against companies under liquidation. —Notwithstanding anything contained in section 310 of the Companies Act, 2017 (XIX of 2017) , leave of the Court shall not be required for continuing with or commencing any proceeding under this Ordinance against a company in respect of which a winding up order has been made or Provisional Liquidator appointed.
Amendment history (4)
  • Clause (b) substituted by the Finance Act, 2010. The substituted clause (b)
  • Expression inserted by the Finance Act 2025.
  • Re-numbered as sub-section (1) by the Finance Act, 2010.
  • Inserted by the Finance Act, 2018.

Amendment notes captured from the source page(s); they may include changes to neighbouring provisions.

Source FBR PDF page 456

Unofficial reference, compiled from the FBR’s consolidated Income Tax Ordinance 2001 (amended up to 30 June 2026). Provided for general information only — not an official FBR publication and not legal or tax advice. Always verify against the official FBR text before relying on it for filing or any decision.