Relevant period for undervalued transactions.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade with any person within the ^3[period starting from] one year preceding the ^4[initiation date and ending on the insolvency commencement date]; or (ii) such transaction was made with a related party within the ^3A[period starting from] two years preceding the ^4A[initiation date and ending on the insolvency commencement date]. (2) The Adjudicating Authority may require an independent expe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....3.  Substituted vide Section 27 of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 w.e.f. 26-05-2026 (Notified vide Notification No. S.O. 2625(E) dated 22-05-2026) before it was read as, "period of" 3A.  Substituted vide Section 27 of the Insolvency and Bankruptcy Code (Amendment) Act, 2026 w.e.f. 26-05-2026 (Notified vi....