Companies Act, 2017 — section 274

274. Enquiries and investigation not to be affected by winding up..—An inspection, enquiry or investigation may be initiated or proceeded with under sections 221, 254, 255, 256, 257 and 260 and any consequential action taken in accordance with any provisions of this Act notwithstanding that

(a)the company has passed a resolution for winding up;

(b)a petition has been submitted to the Court for winding up of the company; or

(c)any other civil or criminal proceedings have been initiated against the company or its officers under any provision of this Act.