1.3.2. Insolvency and Bankruptcy Board of India (Annual Report) Rules, 2018
(I) In these rules, unless the context otherwise requires, —
(a) “Code” means the Insolvency and Bankruptcy Code, 2016 (31 of 2016);
(b) words and expressions used in these rules but not defined, and defined in the Code shall have the meanings respectively assigned to them in the Code.