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The Third Amendment Regulations, 2026 revise the insolvency...
Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedures.
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The Third Amendment Regulations, 2026 revise the insolvency resolution framework by expanding the information to be filed with section 9 and section 10 applications, including GST records, creditor details, assets, liabilities, guarantees, litigation, related-party transactions, regulatory approvals, and guarantor-related data. They also streamline form usage by replacing several prescribed forms with forms notified by circular, strengthen duties of the resolution professional and creditors to share information, and set timelines for claim decisions and withdrawal applications. The amendments further introduce procedures for transfer of guarantor assets, dissolution during CIRP, and restoration of CIRP before liquidation, and update the schedule structure.
The Third Amendment Regulations, 2026 revise the insolvency resolution framework by expanding the information to be filed with section 9 and section 10 applications, including GST records, creditor details, assets, liabilities, guarantees, litigation, related-party transactions, regulatory approvals, and guarantor-related data. They also streamline form usage by replacing several prescribed forms with forms notified by circular, strengthen duties of the resolution professional and creditors to share information, and set timelines for claim decisions and withdrawal applications. The amendments further introduce procedures for transfer of guarantor assets, dissolution during CIRP, and restoration of CIRP before liquidation, and update the schedule structure.
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