law: 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.