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of <h1>Insolvency and Bankruptcy Board Rules: Schedule XII mandates reporting format for irrevocable grants and subsidies since May 2018.</h1> Schedule XII of the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 outlines the reporting format for grants and subsidies received, classified as irrevocable. It includes categories such as the Central Government, government agencies, institutions or welfare bodies, international organizations, and others. The schedule requires the disclosure of amounts received in the current and previous years. This provision was inserted by a notification dated May 1, 2018.
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