TaxTMI 
TaxTMI 
Insolvency and Bankruptcy Board of India (Pre-Packaged Insolvency Resolution Process) (Amendment) Regulations, 2026.
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....d Insolvency Resolution Process) (Amendment) Regulations, 2026 F. No. IBBI/2025-26/GN/REG138.-In exercise of the powers conferred by clause (t) of sub-section (1) of section 196 read with section 240 of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), the Insolvency and Bankruptcy Board of India hereby makes the following regulations to further amend the Insolvency and Bankruptcy Board of....
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....cy commencement date between a willing buyer and a willing seller in an arm's length transaction, after proper marketing, and where the parties had acted knowledgeably, prudently, and without compulsion. Explanation-The estimated realizable value of the corporate debtor shall be computed after taking into account the total estimated realizable value of all the assets of the corporate debt....
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.... fair value of the corporate debtor; Explanation-For the purpose of clause (a), "asset class" means the definition provided under the Companies (Registered Valuers and Valuation) Rules, 2017; (b) the resolution professional shall facilitate a meeting wherein the registered valuers, including coordinating valuers, shall explain the methodology being adopted to arrive at the valuat....
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....the two estimates of the fair value submitted by the coordinating valuers shall be considered as the fair value of the corporate debtor; and (f) the average of the two estimates of the liquidation value submitted by registered valuers in each asset class shall be considered as the liquidation value of the corporate debtor." 5. In the principal regulations, in regulation 39, after sub-r....