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<h1>Regulation 38(3) Compliance Certificate Details Voluntary Liquidation Process, Asset Distribution, and Regulatory Adherence</h1> The Compliance Certificate under Regulation 38(3) of the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017, documents the voluntary liquidation process of a corporate entity. It includes details such as the corporate person's name, CIN/LLPIN, NCLT Bench, initiation and appointment dates, and liquidator information. The certificate outlines the liquidation process, including asset realization, distribution to stakeholders, and compliance with timelines. It also addresses any deviations, non-compliances, and pending applications related to transactions. The liquidator certifies the accuracy of the information provided, ensuring transparency and adherence to the regulatory framework.