Home India Insolvency and Bankruptcy Board of India In exercise of the powers conferred by clause t of sub secti...
Date: 2019-01-24 Category: Extra Ordinary State: Union Government Country: India

In exercise of the powers conferred by clause t of sub section 1 of section 196 read with section 240 of the Insolvency and Bankruptcy Code

Issued by Insolvency and Bankruptcy Board of India · Not Applicable

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Executive Summary & Key Takeaways

Executive Summary: This document contains amendments to the Insolvency and Bankruptcy Board of India Insolvency Resolution Process for Corporate Persons Regulations, 2016. It introduces requirements for resolution applicants to provide performance security and disclose past failures in implementing resolution plans. These amendments came into force on January 24, 2019, the date of their publication in the Official Gazette. Key Points / Main Content: Performance Security for Resolution Plans: * Resolution applicants must provide performance security if their resolution plan is approved under section 30(4). * The performance security is forfeited if the applicant fails to implement the plan or contributes to its failure after approval by the Adjudicating Authority. * The nature, value, duration, and source of the security are specified in the request for resolution plans, subject to committee approval. * Performance security can be specified in absolute terms or related to variables like the plan's term or amount payable to creditors. Disclosure of Past Failures: * A resolution plan must include a statement detailing any past failures by the applicant or related parties to implement other approved resolution plans. Amendments to Form H: * Form H of the Schedule is replaced to include evidence of receipt of performance security under regulation 36B(4A). * Paragraph 7 of Form H is revised to detail the amounts provided for stakeholders under the Resolution Plan. * New rows are inserted in paragraph 9 relating to Regulation 38(1B) and 39(4) to address applicant failures and performance security. Recourse for Non-Implementation: * A creditor aggrieved by the non-implementation of an approved resolution plan can apply to the Adjudicating Authority for directions. Impact Analysis: Resolution Applicants: * Impact: Increased responsibility to provide performance security and disclose past failures in implementing resolution plans. * Action Required: Provide performance security as per the requirements in the request for resolution plans and disclose any prior failures to implement resolution plans. Creditors: * Impact: Potential for greater security in the implementation of resolution plans and a direct avenue for recourse in case of non-implementation. * Action Required: Monitor the implementation of resolution plans and apply to the Adjudicating Authority if the plan is not implemented. Insolvency and Bankruptcy Board of India: * Impact: Enhanced regulatory framework for corporate insolvency resolution process. * Action Required: Enforce the new regulations and ensure compliance.

Key Entities Referenced

Insolvency and Bankruptcy Board of India: A regulatory body in India that oversees insolvency proceedings and regulates insolvency professionals. Insolvency and Bankruptcy Code, 2016: An Indian law that consolidates and amends the laws relating to reorganization and insolvency resolution of corporate persons, partnership firms and individuals in a time-bound manner. Insolvency Resolution Process for Corporate Persons Regulations, 2016: Regulations established by the Insolvency and Bankruptcy Board of India to govern the insolvency resolution process for corporate entities. New Delhi: The capital of India, where the notification was issued. Adjudicating Authority: An authority that approves resolution plans under the Insolvency and Bankruptcy Code. Dr. M. S. Sahoo: Chairperson of the Insolvency and Bankruptcy Board of India. Insolvency Resolution Process for Corporate Persons Amendment Regulations, 2019: Amendments to the existing regulations, specifically focusing on performance security and implementation of resolution plans. Official Gazette: A publication of the government in which all official notifications and regulations are published.
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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx III—[k.M 4 PART III—Section 4 izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 21] ubZ fnYyh] c`gLifrokj] tuojh 24] 2019@ek?k 4] 1940 No. 21] NEW DELHI, THURSDAY, JANUARY 24, 2019/MAGHA 4, 1940 भभभभााााररररततततीीीीयययय (cid:1)(cid:1)(cid:1)(cid:1)ददददववववााााललललाााा औऔऔऔरररर शशशशोोोोधधधधनननन अअअअ(cid:14)(cid:14)(cid:14)(cid:14)ाा ाा ममममतततताााा बबबबोोोोडडडड (cid:19)(cid:19)(cid:19)(cid:19) अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6) ली, 24 जनवरी, 2019 भभभभााााररररततततीीीीयययय (cid:1)(cid:1)(cid:1)(cid:1)ददददववववााााललललाााा औऔऔऔरररर शशशशोोोोधधधधनननन अअअअ(cid:20)(cid:20)(cid:20)(cid:20)ममममतततताााा बबबबोोोोडडडड (cid:19)(cid:19) (cid:19)(cid:19)((((ककककााााररररपपपपोोोोररररेेेेटटटट (cid:21)(cid:21)(cid:21)(cid:21)िििि(cid:23)(cid:23)(cid:23)(cid:23)यययय(cid:25)(cid:25)(cid:25)(cid:25) ककककेेेे ििििललललएएएए (cid:1)(cid:1)(cid:1)(cid:1)ददददववववााााललललाााा ससससममममााााधधधधाााानननन (cid:26)(cid:26)(cid:26)(cid:26)(cid:1)(cid:1)(cid:1)(cid:1)(cid:27)(cid:27)(cid:27)(cid:27)ययययाााा)))) ((((ससससशशशशंंंं ोोोोधधधधनननन)))) ििििववववििििननननययययमममम,,,, 2222000011119999 आआआआईईईई....बबबबीीीी....बबबबीीीी....आआआआईईईई....////2222000011119999----22220000////जजजजीीीी....एएएएनननन....////आआआआरररर....ईईईई....जजजजीीीी....000044440000....————भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड,(cid:24) (cid:4)दवाला और शोधन अ(cid:20)मता संिहता, 2016 (2016 का 31) क& धारा 240 के साथ प+ठत धारा 196 क& उपधारा (1) के खंड (न) 0ारा 1द2 शि3य4 का 1योग करते 6ए, भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) िविनयम, 2016 का और सशं ोधन करन ेके िलए िन;िलिखत िविनयम बनाता ह,ै अथा(cid:24)त:् - 1. (1) इन िविनयम4 का संि(cid:20)? नाम भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (सशं ोधन) िविनयम, 2019 ह ै। (2) य ेराजपB मC उनके 1काशन क& तारीख स े1व2ृ ह4ग े। 2. भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) िविनयम, 2016 (िजEह C इसम C इसके पFात ् मलू िविनयम कहा गया ह)ै के िविनयम 36ख म,C उप-िविनयम (4) के पFात् िन;िलिखत उप- िविनयम अंतःHथािपत (cid:4)कया जाएगा, अथा(cid:24)त:्- “(4क) समाधान योजनाI के अनुरोध म C समाधान आवेदक से, य(cid:4)द उसक& समाधान योजना को धारा 30 क& उपधारा (4) के अधीन अनमु ो(cid:4)दत कर (cid:4)दया जाता ह,ै उसम C िविनLदM(cid:24) समय के भीतर काय-(cid:24) िनNपादन 1ितभूित दने े क& अपे(cid:20)ा क& जाएगी और ऐसी काय-(cid:24) िनNपादन 1ितभूित तब 1ितसंPत हो जाएगी य(cid:4)द ऐसी योजना का समाधान आवेदक, Eयायिनणय(cid:24) न 1ािधकारी 0ारा उसके अनमु ोदन के पFात्, उस योजना को, योजना के िनबधं न4 और उसक& कायाE(cid:24) वयन सारणी के अनुसार कायाि(cid:24) Eवत करन े म C असफल रहता ह ै या उसके काया(cid:24)Eवयन क& असफलता म C योगदान करता ह ै: 428 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (cid:1)(cid:1)(cid:1)(cid:1)पपपप(cid:3)(cid:3)(cid:3)(cid:3)ीीीीककककररररणणणण IIII....–––– इस उप-िविनयम के 1योजन4 के िलए, “काय-(cid:24) िनNपादन 1ितभूित” से ऐसी 1कृित, मू(cid:6)य, अविध और Sोत क& 1ितभूित अिभ1ते होगी, जो (cid:4)क समाधान योजना क& 1कृित और कारपोरेट ऋणी के कारबार को Uयान मC रखते 6ए, सिमित के अनमु ोदन से समाधान योजनाI के अनुरोध मC िविनLदM(cid:24) क& जाए । (cid:1)(cid:1)(cid:1)(cid:1)पपपप(cid:3)(cid:3)(cid:3)(cid:3)ीीीीककककररररणणणण IIIIIIII....---- काय-(cid:24) िनNपादन 1ितभिू त को आVयांितक िनबंधन4 म CिविनLदM(cid:24) (cid:4)कया जा सकेगा, जसै े(cid:4)क (cid:4)कसी बकW स े X Xपए क& Y वष(cid:24) के िलए या एक या अिधक प+रवतZ रािश के संबंध म C गारंटी, जसै े समाधान योजना क& अविध, समाधान योजना के अधीन लेनदार4 को सदं ये रकम, आ(cid:4)द।”। 3. मूल िविनयम4 के िविनयम 38 म,C उप-िविनयम (1क) के पFात्, िन;िलिखत उप-िविनयम अतं ःHथािपत (cid:4)कया जाएगा, अथा(cid:24)त्:- “(1ख) समाधान योजना मC इस बारे मC ]यौरे दते े6ए एक िववरण शािमल होगा (cid:4)क _या समाधान आवेदक या उससे संब‘ कोई प(cid:20)कार, इसस े पूव(cid:24) (cid:4)कसी भी समय Eयायिनण(cid:24)यन 1ािधकारी 0ारा अनमु ो(cid:4)दत (cid:4)कसी अEय समाधान योजना को कायाि(cid:24) Eवत करने म Cअसफल रहा ह ैया उसने उसके काया(cid:24)Eवयन क& असफलता म Cयोगदान (cid:4)कया ह ै।”। 4. मूल िविनयम4 के िविनयम 39 म,C- (i) उप-िविनयम (4) म,C “अनसु ूची के 1bप ज मC अनुपालन 1माणपB” श]द4 के Hथान पर िन;िलिखत रखा जाएगा, अथा(cid:24)त:्- “अनसु ूची के 1bप ज मC अनुपालन 1माणपB और िविनयम 36ख के उप-िविनयम (4क) के अधीन अपिे (cid:20)त काय-(cid:24) िनNपादन 1ितभिू त क& 1ाि? के साcय ।”; (ii) उप-िविनयम (8) के पFात,् िन;िलिखत उप-िविनयम अतं ःHथािपत (cid:4)कया जाएगा, अथात(cid:24) ्:- “(9) ऐसा कोई लेनदार, जो धारा 31 क& उपधारा (1) के अधीन अनमु ो(cid:4)दत (cid:4)कसी समाधान योजना के अकाया(cid:24)Eवयन से 9िथत ह,ै Eयायिनण(cid:24)यन 1ािधकारी को िनदशे ो के िलए आवदे न कर सकेगा ।”। 5. मूल िविनयम क& अनसु ूची के 1bप ज मC,- (क) पैरा 7 के Hथान पर िन;िलिखत 1ितHथािपत (cid:4)कया जाएगा, अथात(cid:24) :्- “7. समाधान योजना के अधीन िहतधारक4 के िलए उपबिं धत रकमC िन; 1कार ह:W- (रकम लाख Xपय4 मC) :म िहतधारक का 1वग*(cid:24) दावा क& गई Hवीकार क& गई योजना के अधीन दावा क& गई रकम के सं. रकम रकम 1दान क& गई रकम# मकु ाबल े 1दान क& गई रकम (%) 1. 1ितभूत िव2ीय लेनदार 2. अ1ितभूत िव2ीय लेनदार 3. 1(cid:4):यागत लेनदार सरकार कमक(cid:24) ार कम(cid:24)चारी ...... 4. अEय ऋण और दये योग:¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 3 * य(cid:4)द (cid:4)कसी 1वग(cid:24) मC उप-1वग(cid:24) ह4 तो कृपया 1Vयके उप-1वग(cid:24) के िलए पंि3 जोड़ C। # समाधान योजना के अधीन अित+र3 समय म C 1दान क& गई रकम और इसके अंतग(cid:24)त गैर-नकदी घटक4 का अनमु ािनत म(cid:6)ू य भी शािमल ह ै। यह एन.पी.वी. नहh ह ै।”; (ख) पैरा 9 म,C ‘िविनयम 38(1क)’ और ‘39(2)’ स े संबंिधत पिं 3य4 के पFात्, :मशः िन;िलिखत अंतःHथािपत (cid:4)कया जाएगा, अथा(cid:24)त्:- संिहता क& धारा/ समाधान योजना क& बाबत अप(cid:20)े ा समाधान योजना का अनुपालन िविनयम खंड (हा/ंनहh) “िविनयम 38 (1ख) (i) _या समाधान आवेदक या उसस े संब‘ कोई प(cid:20)कार संिहता के अधीन अनमु ो(cid:4)दत (cid:4)कसी समाधान योजना को कायाि(cid:24) Eवत करन ेम Cअसफल रहा ह ैया उसन ेउसके काया(cid:24)Eवयन क& असफलता म Cयोगदान (cid:4)कया ह?ै (ii) य(cid:4)द ऐसा ह,ै तो _या समाधान आवेदक ने ऐस े अकाया(cid:24)Eवयन के ]यौरे दते े6ए िववरण 1Hतुत (cid:4)कया ह?ै िविनयम 39(4) िविनयम 36ख के उप-िविनयम (4क) म C यथा-िनLदM(cid:24) 1ा? काय-(cid:24) िनNपादन 1ितभिू त के ]यौरे द।C ”। डॉ. एम. एस. साi, अUय(cid:20) [िवjापन–III/4/असा./497/18] (cid:28)(cid:28)(cid:28)(cid:28)टटटट(cid:30)(cid:30)(cid:30)(cid:30)पपपपणणणण:::: भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) िविनयम, 2016, भारत के राजपB, असाधारण, म C अिधसूचना स.ं आई.बी.बी.आई./2016-17/जी.एन./आर.ई.जी.004, तारीख 30 नवkबर, 2016 0ारा 1कािशत (cid:4)कए गए थ ेऔर उनम CतVपFात् 1) अिधसूचना स.ं आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.013, तारीख 16 अगHत, 2017 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (संशोधन) िविनयम, 2017; 2) अिधसूचना स.ं आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.018, तारीख 5 अ3ूबर, 2017 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (दसू रा संशोधन) िविनयम, 2017; (3) अिधसूचना सं. आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.019, तारीख 7 नवkबर, 2017 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (तीसरा संशोधन) िविनयम, 2017; (4) अिधसूचना सं. आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.022, तारीख 31 (cid:4)दसkबर, 2017 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (चौथा संशोधन) िविनयम, 2017; (5) अिधसूचना स.ं आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.024, तारीख 6 फरवरी, 2018 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (संशोधन) िविनयम, 2018;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] (6) अिधसूचना स.ं आई.बी.बी.आई./2017-18/जी.एन./आर.ई.जी.030, तारीख 27 माच,(cid:24) 2018 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (दसू रा संशोधन) िविनयम, 2018; (7) अिधसूचना सं. आई.बी.बी.आई./2018-19/जी.एन./आर.ई.जी.031, तारीख 3 जलु ाई, 2018 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (तीसरा संशोधन) िविनयम, 2018 (4 जुलाई, 2018 से 1भावी) ; और (8) अिधसूचना स.ंआई.बी.बी.आई./2018-19/जी.एन./आर.ई.जी.032, तारीख 5 अ3ूबर, 2018 0ारा 1कािशत भारतीय (cid:4)दवाला और शोधन अ(cid:20)मता बोड (cid:24) (कारपोरेट 9ि3य4 के िलए (cid:4)दवाला समाधान 1(cid:4):या) (चौथा संशोधन) िविनयम, 2018 0ारा सशं ोधन (cid:4)कए गए थ े। INSOLVENCY AND BANKRUPTCY BOARD OF INDIA NOTIFICATION New Delhi, the 24th January, 2019 THE INSOLVENCY AND BANKRUPTCY BOARD OF INDIA (INSOLVENCY RESOLUTION PROCESS FOR CORPORATE PERSONS) (AMENDMENT) REGULATIONS, 2019 No. IBBI/2019-20/GN/REG040.—In exercise of the powers conferred by clause (t) of sub-section (1) of section 196 read with section 240 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Insolvency and Bankruptcy Board of India hereby makes the following regulations further to amend the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016, namely: - 1. (1) These regulations may be called the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2019. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 (hereinafter referred to as the principal regulations), in regulation 36B, after sub- regulation (4), the following sub-regulation shall be inserted, namely: - “(4A) The request for resolution plans shall require the resolution applicant, in case its resolution plan is approved under sub-section (4) of section 30, to provide a performance security within the time specified therein and such performance security shall stand forfeited if the resolution applicant of such plan, after its approval by the Adjudicating Authority, fails to implement or contributes to the failure of implementation of that plan in accordance with the terms of the plan and its implementation schedule. Explanation I. – For the purposes of this sub-regulation, “performance security” shall mean security of such nature, value, duration and source, as may be specified in the request for resolution plans with the approval of the committee, having regard to the nature of resolution plan and business of the corporate debtor. Explanation II. – A performance security may be specified in absolute terms such as guarantee from a bank for Rs. X for Y years or in relation to one or more variables such as the term of the resolution plan, amount payable to creditors under the resolution plan, etc.”. 3. In the principal regulations, in regulation 38, after sub-regulation (1A), the following sub-regulation shall be inserted, namely: - “(1B) A resolution plan shall include a statement giving details if the resolution applicant or any of its related parties has failed to implement or contributed to the failure of implementation of any other resolution plan approved by the Adjudicating Authority at any time in the past.”.¹Hkkx IIIµ[k.M 4º Hkkjr dk jkti=k % vlk/kj.k 5 4. In the principal regulations, in regulation 39,- (i) in sub-regulation (4), for “Form H of the Schedule”, the following shall be substituted, namely: - “Form H of the Schedule and the evidence of receipt of performance security required under sub-regulation (4A) of regulation 36B.” ; (ii) after sub-regulation (8), the following sub-regulation shall be inserted, namely:- “(9) A creditor, who is aggrieved by non-implementation of a resolution plan approved under sub-section (1) of section 31, may apply to the Adjudicating Authority for directions.”. 5. In the principal regulations, in the Schedule, in Form H, - (a) for paragraph 7, the following shall be substituted, namely: - “7. The amounts provided for the stakeholders under the Resolution Plan is as under: (Amount in Rs. lakh) Sl. Category of Amount Amount Amount Provided Amount Provided to the No. Stakeholder* Claimed Admitted under the Plan# Amount Claimed (%) 1 Secured Financial Creditors 2 Unsecured Financial Creditors 3 Operational Creditors Government Workmen Employees ….. 4 Other Debts and Dues Total *If there are sub-categories in a category, please add rows for each sub-category. # Amount provided over time under the Resolution Plan and includes estimated value of non-cash components. It is not NPV.”; (b) in paragraph 9, after the rows relating to ‘Regulation 38(1A)’ and ‘39(2)’, the following shall respectively be inserted, namely: - Section of the Requirement with respect to Resolution Plan Clause of Compliance Code/Regulation resolution plan (Yes/No) No. “Regulation (i) Whether the Resolution Applicant or any of its 38(1B) related parties has failed to implement or contributed to the failure of implementation of any resolution plan approved under the Code. (ii) If so, whether the Resolution Applicant has6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART III—SEC. 4] submitted the statement giving details of such non- implementation? Regulation 39(4) Provide details of performance security received, as referred to in sub-regulation (4A) of regulation 36B.”. Dr. M. S. SAHOO, Chairperson [ADVT.-III/4/Exty./497/18] Note: The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 were published in the Gazette of India Extraordinary vide notification No. IBBI/2016-17/GN/REG004 on 30th November, 2016 and was subsequently amended by— 1) The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Amendment) Regulations, 2017 vide notification No. IBBI/2017-18/GN/REG013, dated the 16th August, 2017; 2) The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2017 vide notification No. IBBI/2017- 18/GN/REG018, dated the 5th October, 2017; 3) The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Third Amendment) Regulations, 2017 vide notification No. IBBI/2017- 18/GN/REG019, dated the 7th November, 2017; 4) The Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2017 vide notification No. IBBI/2017- 18/GN/REG022, dated the 31st December, 2017; 5) The Insolvency and Bankruptcy Board of India (Insolvency resolution Process for Corporate Persons) (Amendment) Regulations, 2018 vide notification No. IBBI/2017-18/GN/REG024, dated the 6th February, 2018; 6) The Insolvency and Bankruptcy Board of India (Insolvency resolution Process for Corporate Persons) (Second Amendment) Regulations, 2018 vide notification No. IBBI/2017-18/GN/REG030, dated the 27th March, 2018; 7) The Insolvency and Bankruptcy Board of India (Insolvency resolution Process for Corporate Persons) (Third Amendment) Regulations, 2018 vide notification No. IBBI/2018-19/GN/REG031, dated the 3rd July, 2018 (w.e.f. 4th July, 2018); and 8) The Insolvency and Bankruptcy Board of India (Insolvency resolution Process for Corporate Persons) (Fourth Amendment) Regulations, 2018 vide notification No. IBBI/2018-19/GN/REG032, dated the 5th October, 2018. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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