IBC Section 46-Relevant period for avoidable transactions.
Effective from 15.12.2016
Section 46- Relevant period for avoidable transactions.
(1) In an application for avoiding a transaction at undervalue, , the liquidator or the resolution professional, as the case may be, shall demonstrate that—
(i) such transaction was made with any person within the period of one year preceding the insolvency commencement date; or
(ii) such transaction was made with a related party within the period of period starting from two years preceding the insolvency commencement date.
(2) The Adjudicating Authority may require an independent expert to assess evidence relating to the of the transactions mentioned in this section.
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
1. Substituted vide Insolvency and Bankruptcy Code (Amendment) Act, 2026 notification dated 06.04.2026, effective from To be notified. To view the notification, Click Here
IBBI have listed the provisions of the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016 that requires Valuation from a Registered Valuer vide its Circular dated 16.09.2019. To view the Circular, Click Here.
IBBI notification dated 06.04.2026 regarding The Insolvency and Bankruptcy Code (Amendment) Act, 2026
IBC-Enforcement Notification [S.O.3687(E)] dated 09/12/2016
Circular pertaining to Valuation required under the provisions of the Companies Act, 2013 and the Insolvency and Bankruptcy Code, 2016 dated 16.09.2019