law: Companies Act, 2013 
  286.
  
    Obligations
  
  of directors and managers.
  In
  
  the case of a limited company, any person who is or has been a director or
  
  manager, whose liability is unlimited under the provisions of this Act, shall,
  
  in addition to his liability, if any, to contribute as an ordinary member, be
  
  liable to make a further contribution as if he were at the commencement of
  
  winding up, a member of an unlimited company:
  Provided
  
  that —
  a.      a person who has been
  
  a director or manager shall not be liable to make such further contribution, if
  
  he has ceased to hold office for a year or upwards before the commencement of
  
  the winding up;
  b.     a person who has been
  
  a director or manager shall not be liable to make such further contribution in
  
  respect of any debt or liability of the company contracted after he ceased to
  
  hold office;
  c.      subject to the
  
  articles of the company, a director or manager shall not be liable to make such
  
  further contribution unless the Tribunal deems it necessary to require the
  
  contribution in order to satisfy the debts and liabilities of the company, and
  
  the costs, charges and expenses of the winding up.