Prescribed person designation under section 140 identifies insolvency officeholders appointed by the Adjudicating Authority as the relevant persons. For the purposes of clause (c) and clause (cd) of section 140, the prescribed person is any person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, a resolution professional, or a liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder.