Under section 271 of the Companies Act, 2013, which of the following is NOT a ground on which a company…

Section 271 of the Companies Act, 2013, as substituted by the Insolvency and Bankruptcy Code, 2016, allows the Tribunal to wind up a company on a petition under section 272 where (a) the company has, by special resolution, resolved that it be wound up by the Tribunal; (b) it has acted against the interests of the sovereignty and integrity of India, the security of the State, friendly relations with foreign States, public order, decency or morality; (c) on an application by the Registrar or a person authorised by the Central Government, the Tribunal finds that its affairs have been conducted in a fraudulent manner, that it was formed for a fraudulent and unlawful purpose, or that persons concerned in its formation or management are guilty of fraud, misfeasance or misconduct; (d) it has defaulted in filing its financial statements or annual returns for the immediately preceding five consecutive financial years; or (e) the Tribunal thinks it just and equitable. "The company is unable to pay its debts" is no longer a ground under section 271 (formerly s.433(e) of the Companies Act, 1956); a company's inability to pay its debts is now dealt with through insolvency resolution and liquidation under the Insolvency and Bankruptcy Code, 2016.