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of <h1>Regulation 32A: Sale of Corporate Debtor as Going Concern in Liquidation Process with Committee Approval</h1> Regulation 32A of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016 addresses the sale of a corporate debtor as a going concern. If recommended by the committee of creditors or deemed beneficial by the liquidator, assets and liabilities are to be sold collectively. If not previously identified, the liquidator, in consultation with a committee, groups them for sale. Initially, assets can be sold exclusively in the first auction, but not as the sole option thereafter. If viable, the liquidator may operate the corporate debtor as a going concern with committee approval.
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