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of <h1>New Rules Define Key Terms for Insolvency and Bankruptcy Board of India, Including 'Fund' Under Section 222</h1> The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018, provides definitions for terms used within the rules. 'Code' refers to the Insolvency and Bankruptcy Code, 2016. 'Fund' denotes the Board's Fund as per section 222 of the Code. 'Form' and 'Schedule' refer to those annexed to these rules. 'Year' is defined as the financial year from April 1 to March 31. Terms not defined in these rules but defined in the Code shall carry the meanings assigned in the Code.
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