2.11.10:Insolvency and Bankruptcy Board of India (Inspection and Investigation) Regulations, 2017
10. Investigation Report.
(1) The Investigating Authority shall submit a copy of the draft investigation report to the Board.
(2) The Board shall examine the draft investigation report as to whether investigation is complete and satisfactory or requires further investigation and advise the Investigating Authority accordingly within 15 days of receipt of the draft investigation report.
(3) After taking into account advice of the Board, the Investigating Authority shall prepare the investigation report and submit it to the Board.