Bye-law 2, Insolvency and Bankruptcy Board of India (Licensing of The conduct of insolvency resolution) Bye-laws, 2025 [S6E-EGT]
As at 7 September 2026. In force from 16 July 2025.
Definitions.—In these bye-laws, unless the context otherwise requires,— (a) "Act" means the Insolvency and Bankruptcy Code, 2016 (31 of 2016); (b) "insolvency professional" means a person carrying on the conduct of insolvency resolution; (c) "balance sheet" means a balance sheet received, held or disposed of by a insolvency professional in the course of the conduct of insolvency resolution; (d) "Form PAS-3" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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