https://www.taxtmi.com/acts?id=40231 For clause (c) and clause (cd) of section 140, the prescribed person is the person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder. The term Adjudicating Authority has the meaning assigned in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016. en-us Thu, 19 Aug 2021 09:48:17 +0530 Tue, 19 May 2026 15:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40231 For clause (c) and clause (cd) of section 140, the prescribed person is the person appointed by the Adjudicating Authority to discharge the duties and functions of an interim resolution professional, resolution professional, or liquidator under the Insolvency and Bankruptcy Code, 2016 and the rules and regulations made thereunder. The term Adjudicating Authority has the meaning assigned in clause (1) of section 5 of the Insolvency and Bankruptcy Code, 2016. Act-Rules Income Tax Thu, 19 Aug 2021 09:48:17 +0530 https://www.taxtmi.com/acts?id=40231