Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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IBBI circular specifies the prescribed forms under the PPIRP Regulations, 2021, as amended in 2026, for filing and process compliance in pre-packaged insolvency matters. It notifies formats for written consent of the insolvency professional and authorised representative, creditor lists and claims, approvals for appointment of the resolution professional and initiation of PPIRP, directors' declarations, avoidance-transaction disclosure, the insolvency professional's report, public announcement, invitation for resolution plans, compliance certificate, and applications for termination or vesting of management with the resolution professional. The enclosed annexures set out the operative templates to be used by registered insolvency professionals, insolvency professional entities, and agencies.
IBBI circular specifies the prescribed forms under the PPIRP Regulations, 2021, as amended in 2026, for filing and process compliance in pre-packaged insolvency matters. It notifies formats for written consent of the insolvency professional and authorised representative, creditor lists and claims, approvals for appointment of the resolution professional and initiation of PPIRP, directors' declarations, avoidance-transaction disclosure, the insolvency professional's report, public announcement, invitation for resolution plans, compliance certificate, and applications for termination or vesting of management with the resolution professional. The enclosed annexures set out the operative templates to be used by registered insolvency professionals, insolvency professional entities, and agencies.
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