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    <description>Regulation 35A mandates that the resolution professional form an opinion by the seventy fifth day whether transactions under sections 43, 45, 50 or 66 occurred, make a determination by the one hundred and fifteenth day if so, apply to the Adjudicating Authority for appropriate orders by the one hundred and thirtieth day, forward the application to prospective resolution applicants, and obtain relevant audit extracts from creditors to inform identification and determination of such transactions.</description>
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