Section226
The Companies Act, 2013

Voluntary winding up of company, etc., not to stop investigation proceedings

In force From 01 Apr 2014 Act 18 of 2013 As on 15 Oct 2026

Act 18 of 2013 Ministry Corporate Affairs Enacted 29 Aug 2013 In force 01 Apr 2014 Instruments 1

Section 226 of the Companies Act, 2013 deals with voluntary winding up of company, etc., not to stop investigation proceedings. An investigation under this Chapter may be initiated notwithstanding, and no such investigation shall be stopped or suspended by reason only of, the fact that-- (a) an application has been made under section 241; The Act came into force on 01 Apr 2014.

An investigation under this Chapter may be initiated notwithstanding, and no such investigation shall be stopped or suspended by reason only of, the fact that--

(a) an application has been made under section 241;

(b) the company has passed a special resolution for voluntary winding up; or

(c) any other proceeding for the winding up of the company is pending before the Tribunal:

Provided that where a winding up order is passed by the Tribunal in a proceeding referred to in clause (c), the inspector shall inform the Tribunal about the pendency of the investigation proceedings before him and the Tribunal shall pass such order as it may deem fit:

Provided further that nothing in the winding up order shall absolve any director or other employee of the company from participating in the proceedings before the inspector or any liability as a result of the finding by the inspector.

Section 226, The Companies Act, 2013 (Act 18 of 2013).

Cross-references

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Made under this section, and citing it

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Questions about Section 226

What does Section 226 of the Companies Act deal with?

Section 226 of the Companies Act is headed "Voluntary winding up of company, etc., not to stop investigation proceedings". An investigation under this Chapter may be initiated notwithstanding, and no such investigation shall be stopped or suspended by reason only of, the fact that-- (a) an application has been made under section 241;

How do I find court cases under Section 226 of the Companies Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Companies Act 226, section 226 Companies Act, section 226 of the Companies Act. People searching for it also type 226b companies act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 226 of the Companies Act, and has it changed?

Its own text turns on section 241 (Application to Tribunal for relief in cases of oppression, etc), so none of them can safely be read on its own. The rules and notifications made under it are where it actually bites, and there is one: most recently Commencement notification dated 07.12.2016 (2016).

When did Section 226 of the Companies Act come into force?

Section 226 of the Companies Act, cited as Companies Act 226, came into force on 01 Apr 2014, having been enacted on 29 Aug 2013. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.