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of <h1>Liquidators Must Submit Final Report & Compliance Certificate in Form-H After Liquidation under Regulation 38</h1> Regulation 38 of the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 mandates that upon completing the liquidation process, the liquidator must prepare a Final Report. This report includes audited accounts detailing liquidation receipts and payments, a statement confirming asset disposal, debt discharge, and litigation status, and a sale statement of assets. The report must be sent to the Registrar and the Board. Additionally, the liquidator must submit the Final Report and a compliance certificate in Form-H to the Adjudicating Authority with the application under section 59(7).
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