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Income_tax_2025

Section / Rule Number Content


33. Initiation of liquidation.
34. Appointment of liquidator and fee to be paid.
35. Powers and duties of liquidator
36. Liquidation estate.
37. Powers of liquidator to access information.
38. Consolidation of claims.
39. Verification of claims.
40. Admission or rejection of claims
41. Determination of valuation of claims.
42. Appeal against the decision of liquidator
43. Preferential transactions and relevant time.
44. Orders in case of preferential transactions.
45. Avoidance of undervalued transactions
46. Relevant period for avoidable transactions.
47. Application by creditor in cases of undervalued transactions
48. Order in cases of undervalued transactions.
49.Transactions defrauding creditors
50. Extortionate credit transactions
51. Orders of Adjudicating Authority in respect of extorionate credit transactions.
52. Secured creditor in liquidation proceedings.
53. Distribution of assets.
54. Dissolution of corporate debtor.