Insolvency resolution disclosure and procedure reforms expand filing data, guarantor asset transfer rules, and restoration mechanisms. Amendments to the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) Regulations, 2016 revise disclosure requirements for operational creditors and corporate applicants, standardise form usage through circulars, and expand information-sharing obligations among creditors and resolution professionals. The amendments also introduce provisions on transfer of guarantor assets, withdrawal of applications, dissolution during the corporate insolvency resolution process, and restoration before liquidation, while revising timelines, claim communication requirements, and the schedule structure.