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      <description>Section 76 of the Insolvency and Bankruptcy Code originally dealt with punishment for wilful or knowing concealment by an operational creditor in a section 9 application of a notified dispute or full and final payment of unpaid operational debt. Liability also extended to any person who knowingly and wilfully authorised or permitted the concealment. The provision prescribed imprisonment, fine, or both, but was later omitted with effect from 26 May 2026.</description>
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