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of <h1>Insolvency and Bankruptcy Rules: Schedule 15 mandates disclosure of royalty, publication income for current and previous years.</h1> Schedule 15 of the Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018 outlines the reporting of income from royalties, publications, and other specified sources. It requires the disclosure of such income for both the current and previous years, with a total amount calculated. This schedule was introduced by a notification dated May 1, 2018. The purpose is to standardize the financial reporting of these income streams within the framework of the Insolvency and Bankruptcy Code.
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