Section applicability in Winding Up Companies Act,2013 (Sec 272)

Rahul Kumbla (35 Points)

08 April 2019  

As per sub section (3) of Sec 272 of the Companies Act,2013,

The Registrar shall be entitled to present a petition for winding up u/s 271,except on grounds specified in clause (a) or (e) of 'that sub section'.

Of which Section is 'that sub section'?