Which of the following is expressly specified in section 271 of the Companies Act, 2013 as a ground on…

Section 271 of the Companies Act, 2013, as substituted by the Insolvency and Bankruptcy Code, 2016, lists these grounds for winding up by the Tribunal:
(a) the company has resolved by special resolution to be wound up by the Tribunal;
(b) it has acted against 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 an authorised person, its affairs have been conducted fraudulently or it was formed for a fraudulent or unlawful purpose;
(d) it has defaulted in filing its financial statements or annual returns for the immediately preceding five consecutive financial years;
(e) the Tribunal considers it just and equitable to wind it up.

Failure to commence business within a year and suspension of business for a whole year were grounds under the earlier law (formerly section 433(c) of the Companies Act, 1956). They are not grounds in section 271; failure to commence business within a year is now a ground for strike-off by the Registrar under section 248. Inability to pay debts was removed from section 271 and is now dealt with under the Insolvency and Bankruptcy Code, 2016.