https://www.taxtmi.com/article/detailed?id=15553 Custodia legis requires that assets under court control be identified, physically and digitally secured, and stakeholders notified; all transactions, enforcement, or disposals are prohibited without court/tribunal approval. The checklist mandates due diligence and registered valuations, protection of litigation-linked and IP assets, coordination with creditors under any moratorium, opening designated insolvency accounts, transparent sale processes with judicial sanction, comprehensive recordkeeping, statutory reporting, insurance and risk controls, and final distributions and dissolution only after statutory compliance and documented payouts. en-us Fri, 05 Dec 2025 08:14:23 +0530 Fri, 05 Dec 2025 08:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15553 Custodia legis requires that assets under court control be identified, physically and digitally secured, and stakeholders notified; all transactions, enforcement, or disposals are prohibited without court/tribunal approval. The checklist mandates due diligence and registered valuations, protection of litigation-linked and IP assets, coordination with creditors under any moratorium, opening designated insolvency accounts, transparent sale processes with judicial sanction, comprehensive recordkeeping, statutory reporting, insurance and risk controls, and final distributions and dissolution only after statutory compliance and documented payouts. Articles Corporate Laws / IBC / SEBI Fri, 05 Dec 2025 08:14:23 +0530 https://www.taxtmi.com/article/detailed?id=15553