Bye-law 23, Insolvency and Bankruptcy Board of India (Licensing of The conduct of insolvency resolution) Bye-laws, 2025 [S6E-F5H]
As at 7 September 2026. In force from 16 July 2025.
Electronic records.—A record or return required by these bye-laws may be maintained and furnished in electronic form in Form DIR-12, and a record so maintained shall be preserved for the period for which the corresponding record in physical form is required to be preserved, shall be capable of being produced for inspection on request by the Inspector in a form legible to him, and shall be copied to a separate medium at intervals of not more than seven days; and every insolvency professional who maintains a record in electronic form shall intimate that fact to the Official Liquidator within one hundred and eighty days of beginning to do so.
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