20.1.23- Companies (Winding Up) Rules, 2020
23. Form of proceedings after winding up order is made.- After a winding up order is made or a provisional liquidator is appointed, every subsequent proceeding in the winding up shall bear the original number of the winding up petition besides its own distinctive number, but against the name of the company in the cause-title, the words ‘in liquidation’ or ‘in provisional liquidation’ as the case may be, shall appear in brackets.