Section 681 CAMA 2020
Section 681 Companies and Allied Matters Act is about Books of company to be evidence. It is under Chapter 24 (Provisions applicable to every mode of winding-up) of the Act.
Where a company is being wound up, all books and papers of the company and of the liquidators shall, as between the contributories of the company, be prima facie evidence of the truth of all matters purported to be recorded.