https://www.taxtmi.com/circulars?id=71401 Interim moratorium under sections 96 and 124 of the Insolvency and Bankruptcy Code ceased to apply to personal guarantors of corporate debtors from 26 May 2026, including applications pending before the Adjudicating Authority. The amendment operates retroactively, rather than retrospectively, by applying prospectively from its effective date to existing pending proceedings. Pending insolvency applications against personal guarantors are therefore not subject to the interim moratorium from that date. en-us Mon, 21 Sep 2026 00:00:00 +0530 Mon, 21 Sep 2026 18:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71401 Interim moratorium under sections 96 and 124 of the Insolvency and Bankruptcy Code ceased to apply to personal guarantors of corporate debtors from 26 May 2026, including applications pending before the Adjudicating Authority. The amendment operates retroactively, rather than retrospectively, by applying prospectively from its effective date to existing pending proceedings. Pending insolvency applications against personal guarantors are therefore not subject to the interim moratorium from that date. Circulars IBC Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71401