This document provides a comprehensive summary of the Companies (Winding Up) Rules, 2020, issued by the Ministry of Corporate Affairs. It details the procedures for companies undergoing winding up, both through the Tribunal and via a summary procedure. The rules cover petition filings, statement of affairs, appointment of liquidators, and the settlement of contributories' lists. This guide is particularly useful for legal professionals, company secretaries, and businesses navigating the liquidation process in India.