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of <h1>Corporate Debtors Must Register as Distinct Persons Under Insolvency Code; Amendments Impact Tax Filing Compliance.</h1> The notification amends the procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. It specifies that corporate debtors who have submitted statements and returns for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a particular class. Additionally, from the date of IRP/RP appointment, these corporate debtors must register as distinct persons in each state or union territory where previously registered, within 30 days or by June 30, 2020, whichever is later.
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