Companies Act, 2013
358.
Exclusion
of certain time in computing period of limitation.
Notwithstanding
anything in the Limitation Act, 1963, or in any other law for the time being in
force, in computing the period of limitation specified for any suit or
application in
the
name and on behalf of a company which is being wound up by the Tribunal, the
period from the date of commencement of the winding up of the company to a
period of one year immediately following the date of the winding up order shall
be excluded.