Companies Act, 2013
376 . Power to wind up
foreign companies, although dissolved.
Where
a body corporate incorporated outside India which has been carrying on business
in India, ceases to carry on business in India, it may be wound up as an
unregistered company under this Part, notwithstanding that the body corporate
has been dissolved or otherwise ceased to exist as such under or by virtue of
the laws of the country under which it was incorporated.