Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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