law: Companies Act, 2013 
  PART
  
  III.—Provisions applicable to every mode of winding up
  324.
  
    Debts
  
  of all descriptions to be admitted to proof. 
  In
  
  every winding up (subject, in the case of insolvent companies, to the
  
  application in accordance with the provisions of this Act or of the law of
  
  insolvency), all debts payable on a contingency, and all claims against the
  
  company, present or future, certain or contingent, ascertained or sounding only
  
  in damages, shall be admissible to proof against the company, a just estimate
  
  being made, so far as possible, of the value of such debts or claims as may be
  
  subject to any contingency, or may sound only in damages, or for some other
  
  reason may not bear a certain value.