https://www.taxtmi.com/manuals?id=8072 For the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, Adjudicating Authority has the meaning assigned under section 5(1) of the Insolvency and Bankruptcy Code, 2016. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same term has that meaning. Both provisions therefore use the definition from the Insolvency and Bankruptcy Code for their respective purposes. en-us Wed, 04 Nov 2026 16:47:36 +0530 Wed, 04 Nov 2026 16:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8072 For the purposes of the relevant subsection of section 206 of the Income Tax Act, 2025, Adjudicating Authority has the meaning assigned under section 5(1) of the Insolvency and Bankruptcy Code, 2016. For the purposes of the relevant clause in the Explanation to section 115JB of the Income Tax Act, 1961, the same term has that meaning. Both provisions therefore use the definition from the Insolvency and Bankruptcy Code for their respective purposes. Manuals Income Tax Wed, 04 Nov 2026 16:47:36 +0530 https://www.taxtmi.com/manuals?id=8072