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of <h1>Liquidators Must Submit Preliminary Report in 75 Days Under Regulation 13, Detailing Debtor's Assets and Liabilities</h1> Regulation 13 of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 mandates that a liquidator must submit a Preliminary Report to the Adjudicating Authority within seventy-five days from the liquidation commencement date. This report must include details of the corporate debtor's capital structure, estimates of assets and liabilities, and the reliability of the debtor's books. It should also state whether further inquiry into the debtor's affairs is necessary and outline the proposed plan of action for the liquidation process, including timelines and estimated costs.
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