https://www.taxtmi.com/circulars?id=69072 The circular prescribes mandatory formats: Annexure 1 for the Statement of Beneficial Ownership requiring PRA details and, for each Beneficial Owner, name, tax identifier, nationality, address, manner of ownership/control and documentary evidence; Annexure 2 for a notarised Affidavit by an authorised signatory declaring whether the PRA is eligible for the section 32A benefit with a brief factual basis. The Resolution Professional must ensure these documents form part of the plan submitted to the Committee of Creditors and filed under section 30(6). en-us Mon, 29 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69072 The circular prescribes mandatory formats: Annexure 1 for the Statement of Beneficial Ownership requiring PRA details and, for each Beneficial Owner, name, tax identifier, nationality, address, manner of ownership/control and documentary evidence; Annexure 2 for a notarised Affidavit by an authorised signatory declaring whether the PRA is eligible for the section 32A benefit with a brief factual basis. The Resolution Professional must ensure these documents form part of the plan submitted to the Committee of Creditors and filed under section 30(6). Circulars IBC Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69072