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        IBC

        The IBBI promulgated the Fifth Amendment Regulations, 2025,...

        IBBI Amends Insolvency Rules: Mandatory Disclosure of Avoidance Transactions and Fraudulent Trading Details in Resolution Plans

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                The IBBI promulgated the Fifth Amendment Regulations, 2025, amending the Insolvency Resolution Process for Corporate Persons Regulations, 2016. Key modifications include mandating disclosure of all identified avoidance transactions and fraudulent or wrongful trading details in the information memorandum and subsequent filings before the Adjudicating Authority. Resolution plans must not assign avoidance transactions or fraudulent trading liabilities unless disclosed to prospective resolution applicants prior to the submission deadline. These amendments apply prospectively, excluding resolution plans submitted before the commencement date of the Fifth Amendment. This regulatory update enhances transparency and accountability in insolvency resolution processes under the IBC framework.
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