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Changes in Income Tax Act, 1961 in relation to Insolvency & Bankruptcy Code, 2016 (IBC)- All Union Budgets since 2018

Limitation shall be computed from the date of e-filing – Computation of limitation for the purposes of filing an Appeal in NCLAT – NCLAT Order dated 24.12.2022

Standard Operating Procedure (SOP) for NCLT cases in respect of the Insolvency and Bankruptcy Code (IBC) – CBIC

CBDT amends Income Tax Rules regarding Income Tax Return verification and Authorised Representative during CIRP and Liquidation – GSR 578(E) dated 18.08.2021

IBBI Handbook on Ethics for Insolvency Professionals: Ethical and Regulatory Framework

Reporting of status of ongoing corporate insolvency resolution processes (CIRPs) through Form CIRP 7

Filing of list of stakeholders under clause (d) of sub-regulation (5) of Regulation 31 of the IBBI (Liquidation Process) Regulations, 2016 – IBBI Circular No. IBBI/LIQ/40/2021 dt. 04th March, 2021

Providing copy of application to the IBBI, as mandated under Rule 9 of the Application to Adjudicating Authority for Insolvency Resolution Process for Personal Guarantors to Corporate Debtors Rules, 2019 – IBBI Circular No. IBBI/II/39/2021 dated 02.02.2021

Revised Standard Operating Procedure (SOP) for hearing of cases through virtual mode – NCLAT Order dated 03.01.2021

Filing of list of creditors under clause (ca) of sub-regulation (2) of regulation 13 of the IBBI (Insolvency Resolution Process for Corporate Persons) Regulations, 2016- Circular No. IBBI/CIRP/36/2020 dated 27.11.2020

Serving of copy of the application to the Board, as mandated under Rules 4, 6 and 7 of the Insolvency and Bankruptcy (Application to Adjudicating Authority) Rules, 2016- Circular No. IBBI/LAD/35/2020 dated 29.10.2020

Compliance under GST to be followed by Resolution Professional during CIRP under Insolvency & Bankruptcy Code, 2016 (IBC)

MCA-21 compliance by Resolution Professionals including liquidator