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of <h1>Regulation 46A exempts real estate project assets transferred to allottees from liquidation estate under IBC Section 36(4)(e).</h1> Regulation 46A of the Insolvency and Bankruptcy Board of India (Liquidation Process) Regulations, 2016, specifies that certain assets are excluded from the liquidation estate. Specifically, if a corporate debtor has transferred possession of an asset to an allottee in a real estate project, that asset will not be included in the liquidation estate of the corporate debtor. This provision was inserted by a notification dated February 12, 2024, and relates to clause (e) of sub-section (4) of section 36 of the Insolvency and Bankruptcy Code (IBC).
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