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of <h1>Rule 51B: Authorized Representatives for Companies or LLPs in Insolvency Cases Under Section 288, Income-tax Rules 1962.</h1> Rule 51B of the Income-tax Rules, 1962, specifies that for clause (viii) of sub-section (2) of section 288, an authorized representative for a company or limited liability partnership may be a person appointed by the Adjudicating Authority. This person is responsible for the duties of an interim resolution professional, resolution professional, or liquidator as per the Insolvency and Bankruptcy Code, 2016, and its associated rules and regulations. The term 'Adjudicating Authority' is defined as per section 5 of the Insolvency and Bankruptcy Code, 2016. This rule was introduced by Notification No. 93/2021 on August 18, 2021.
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