Duty to extend assistance and cooperation.

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....ed under this regulation from ^3[any person as covered under section 19], of the following:- (a) the records of information relating to the assets, finances and operations of the corporate debtor referred in clause (a) of section 18 and such other information required under regulation 36 ^4[in such format as notified by the Board]; (b) the assets recorded in the balance sheet of ....

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....d control of assets and records, and the interim resolution professional or resolution professional may, after taking such custody and control, if deemed necessary, identify person(s) in whose possession these assets and records will be held. (4) Each list of assets and records under sub-regulation (2) and (3) shall be signed by the parties present and by at least two individuals who have witne....

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.... handed over. (7) An application made under sub-section (2) of section 19 in respect of failure to provide any asset or record as requisitioned under the Code and this regulation, shall show presence of such asset or record in the notice of requisition and absence of such asset or record in the list of assets and records taken in control and custody under sub-regulation (2) and (3).]   ....

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....6 w.e.f. 02-06-2026 before it was read as, "The personnel of the corporate debtor, its promoters or any other person associated with the management of the corporate debtor" 6.  Substituted vide F. No. IBBI/2026-27/GN/REG152 dated 01-06-2026 w.e.f. 02-06-2026 before it was read as, "the personnel of the corporate debtor, its promoters or any other person associated....