https://www.taxtmi.com/circulars?id=62228 The Amendment Regulations apply prospectively and are not retrospective: they govern liquidation processes commencing on or after the date of notification and do not apply to liquidation processes that had commenced before that date; the circular reiterates this clarification for insolvency professionals and related entities under the Board's statutory power to issue guidance. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62228 The Amendment Regulations apply prospectively and are not retrospective: they govern liquidation processes commencing on or after the date of notification and do not apply to liquidation processes that had commenced before that date; the circular reiterates this clarification for insolvency professionals and related entities under the Board's statutory power to issue guidance. Circulars IBC Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62228