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<h1>Regulation 44A requires liquidators to detail post-dissolution plans for avoidance transactions and proceeds distribution in final report.</h1> Regulation 44A of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, mandates that a liquidator, with advice from the consultation committee, must include in the final report an application detailing how avoidance transactions or fraudulent or wrongful trading proceedings will be pursued post-dissolution or closure of the liquidation process. It also requires specifying the distribution method for any proceeds from such proceedings. This regulation was introduced by a notification dated September 16, 2022.