Prescribed person under Insolvency and Bankruptcy Code authorised for ITR verification and authorised representation for companies and LLPs. Rule 12AA designates as the prescribed person for verification of returns any person appointed by the Adjudicating Authority to discharge duties of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016, with 'Adjudicating Authority' defined as in clause (1) of section 5 of that Code. Rule 51B similarly provides that any person so appointed shall be the authorised representative for appearance in respect of a company or limited liability partnership.