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of <h1>Resolution Professional Must Submit Final Debt List Under Section 92 Before Moratorium Ends; Discharge Order Follows</h1> Under Section 92 of the Insolvency and Bankruptcy Code, 2016, a resolution professional must submit a final list of qualifying debts to the Adjudicating Authority before the moratorium period ends. The Authority issues a discharge order at the end of this period, releasing the debtor from qualifying debts, penalties, interest, and other sums related to these debts from the application date to the discharge order date. However, debts not listed in subsection (2) and liabilities not covered in subsection (3) are not discharged. The discharge order is recorded by the Board, and it does not relieve others from liabilities related to the qualifying debts.
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