RULES Prev5 of 10Next 1.4. The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018. Preamble Short title and commencement. Definitions. Maintenance of accounts and records Preparation and submission of annual statement of accounts of the Board Prev5 of 10Next 1.4. The Insolvency and Bankruptcy Board of India (Form of Annual Statement of Accounts) Rules, 2018.