Return verification by insolvency professional required where corporate insolvency proceedings are admitted, altering verification responsibility for company returns.

Where a company's application for corporate insolvency resolution process has been admitted by the Adjudicating Authority under the Insolvency and Bankruptcy Code, the company's income-tax return must be verified by the insolvency professional appointed by that Adjudicating Authority, with the expressions "insolvency professional" and "Adjudicating Authority" having the meanings assigned in the Insolvency and Bankruptcy Code.

---

---

---