Companies Act, 1956
Sec 458A - Exclusion of certain time in computing periods
of limitation.
Notwithstanding anything in the Indian Limitation Act, 1908 (9
of 1908) or in any other law for the time being in force, in computing the
period of limitation prescribed for any suit or application in the name and on
behalf of a company which is being wound up by the Court, the period from the
date of commencement of the winding up of the company to the date on which the
winding up order is made (both inclusive) and a period of one year immediately
following the date of the winding up order shall be excluded.