Which of the following can file a petition for winding up of a company? A. Shareholders B. The creditor…

Under Section 272(1) of the Companies Act, 2013 (as amended by the Insolvency and Bankruptcy Code, 2016), a petition to the Tribunal for the winding up of a company can be presented by the company, any contributory or contributories (which includes shareholders, A, subject to Section 272(2)), the Registrar, any person authorised by the Central Government (D), or the Central/State Government on specified grounds. Following the 2016 IBC amendments, creditors or prospective creditors (B) no longer file winding-up petitions under Section 272 (they initiate insolvency resolution under the IBC), and legal heirs per se (C) are not a separate category, making 'A & D only' correct.