Insolvency resolution disclosure framework expanded with wider applicant information duties, guarantor asset transfer rules, and restoration mechanisms. The amendments expand disclosure obligations for operational creditors and corporate applicants, revise cooperation and claim-verification duties, and replace several prescribed forms with forms notified by circular. They also add a framework for transfer of guarantor assets during the corporate insolvency resolution process, update the invitation for expression of interest and resolution plan requirements, strengthen the withdrawal process under section 12A, and introduce committee-driven procedures for dissolution and restoration of the corporate insolvency resolution process.